In 1987, the Audit Commission published a report on value for money in the fire service which suggested that important lessons could be learnt from examining the experience and approach of continental fire services. This research study has followed up this recommendation by comparing the arrangements for fire provision in Britain with those in the Netherlands, Sweden and Denmark. It describes the principal legal, organizational and operational context within which each of the four countries' fire services operate, sets out the cost of the fire service in each country and explores the main reasons for variations in costs and performance.