This report is the first analysis of the northern New England states using statewide all-payer commercial claims data. While the Maine and New Hampshire claims data have been in existence and used for several years, the Vermont claims data is relatively new and was built during 2009 and early 2010. The analysis includes selected measures of utilization and is not a detailed study of all utilization in northern New England. Expenditures were based on plan and member (coinsurance, deductible, copayment) amounts as reported on the administrative claims. Consistent with the comparative study for Vermont by Dartmouth Institute, pharmacy claims were not included.