This report quantifies the costs of low quality software for customers and uses benchmark data to illustrate the magnitude of these costs. The basic conclusion is that the cost of low quality to customers can be substantial, and customers would do well to seek out more capable vendors. For the software developers themselves, by demonstrating the financial burden of low quality on their customers, they can differentiate themselves from the competition by focusing on improving the quality of their software. The report includes suggested actions for purchasers and vendors to maximize ROI.