Hello all and thanks in advance for the responses: My office is in the process of awarding four SBIR Phase 1's for a couple research and development efforts. The consensus from the top is they want them awarded as supply, however I dont see how this can work. Here is my rationale: -I started in the FAR and researched the definition of a service contract. Research and Development is listed as appropriate for a service contract. -Next I proceed to FAR part 35. A bit of backstory-- the rationale is since we are getting an end-product (a lengthy technical report at the end of 12 months) that constitutes a supply. However, in FAR 35.010(a) R&D contracts shall require contractors to furnish scientific and technical reports, consistent with the objectives of the effort involved, as a permanent RECORD of the work accomplished under the contract. I find it especially interesting the FAR says the final report is a record of the work and not the work itself. I believe this is key. -I also did a web search and looked at what other bases have done, both Air Force and Navy, and I cant find a single one without a service NAICS/PSC code combination (54--- etc etc). This would lead me to believe they have all been awarded as services. - We also queried the individual contractors to provide us with NAICS code information for the SBIRs. They all provided us with NAICS codes for R/D Services (54--- etc). If we were to award these as supplies, wouldnt I have to find a NAICS code/FSC code that provided for procuring a manual? I'm being somewhat facetious but serious at the same time. I'm not sure how we can "shove" these through as supplies. Thanks again.