Excerpt from the report Introduction: This study was made to determine costs of handling liquid sugar from the refiner to the user, and in-plant savings realized by users. A measure of maximum market potential for liquid sugar has been estimated by comparing present distribution data with total sugar use in industries suited to liquid sugar. Also, attention has been given to advantages other than costs, as well as the disadvantages, of using liquid sugar, and the competitive relationship between liquid sugar and other sweeteners. The marketing of sugar in dry-bulk lots also is discussed. This information is prepared particularly for liquid-sugar producers and users, both present and potential, and, it is hoped, will be an aid in a more orderly transition to the newer technology of bulk handling.