The purpose of this study was to determine the cost to ensure that three- and four-year olds in southwest Florida are prepared for kindergarten. Augenblick, Palaich, and Associates (APA), an education consulting firm with expertise in both costing out methodologies and early childhood education, was hired to conduct this study. Specifically, APA was asked to estimate the gap between existing early childhood education (ECE) funding and the costs of preparing three- and four-year olds for kindergarten. Early childhood educators in five southwest Florida counties (Charlotte, Collier, Hendry, Glades, and Lee counties) participated in and contributed substantially to the data collected in this study. (author abstract)