This document analyzes the proposed capital construction costs for two casino projects in Sumner County, Kansas - Kansas Star and WinSpirit. It reviews the applicants' proposed scopes of work, develops its own cost models, and compares estimated costs to applicant budgets. For Kansas Star's three-phase project, estimated costs ranged from $161-179 million compared to budgeted costs of $166-175 million. For WinSpirit's two-phase project, the estimated cost was $151 million compared to the $158 million budget. The analysis methodology included reviewing project documentation, developing own cost models for buildings and site work, and evaluating costs by phase and overall.