The issue of duplicate elimination for large data files in which many occurrences of the same record may appear is addressed. A comprehensive cost analysis of the duplicate elimination operation is presented. This analysis is based on a combinatorial model developed for estimating the size of intermediate runs produced by a modified merge-sort procedure. The performance of this modified merge-sort procedure is demonstrated to be significantly superior to the standard duplicate elimination technique of sorting followed by a sequential pass to locate duplicate records. The results can also be used to provide critical input to a query optimizer in a relational database system.