SHOULD STATE GOVERNMENTS FOLLOW the federal government's lead and attempt a basic restructuring of their budgetary systems by introducing planning programming budgeting? Professor Mosher and I have been asked to present two views of PPB as a candidate for introduction into state government and the significance and impact its introduction might have. I address this topic diffidently because of my meager knowledge of state government generally and state budgeting specifically. However, I have been a close observer of, and sometime participant in, the introduction of PPBS into the federal budget process.