In this SBIR proposal, Mathtech describes the current and proposed Intercommunication Systems (ICS) for the E-2C aircraft, and demonstrates its technical competence in this area. A discussion of Life Cycle Cost analysis, including information on types of models, types of costs, usefulness of various costing methodologies in the various life cycle phases, and brief descriptions of analogy, parametric, and engineering estimate cost estimating methodologies are then provided. Possible sources of input data for the analyses are listed, and deliverable products are described. This project contains a clear benefit to the government in that a rational basis for either retention of the current ICS or selection of a replacement ICS, will be demonstrated and documented.