Solomon Associates began Fuels Refinery Performance Analyses twenty-five years ago and is the acknowledged leader in that field. The company now undertakes similar performance improvement studies for petrochemical, power generation, pipeline and terminal facilities worldwide. This presentation will outline how the principles of comparative performance analysis have been applied to develop a divisor, termed ‘EPC’, that enables operating cost comparisons between pipeline systems of varying scales and complexities. Examples of study outcomes will be presented. The study population comprises 110 oil and natural gas pipelines of which 75 are located in North America and 20 in Europe.