Comparable worth pay plans have been inplemented in several states since the early 1980's. We examine the case of comparable worth in Iowa, as proposed in 1984 and as actually implemented (in compromise form) in 1985 and as adjusted as a result of the appeals process in 1987, In particular, we identify the relative winners and losers from comparable worth by analyzing the impact on earnings for males, females, minorities, unionized ^ployees and particular occupational groups such as supervisors and professionals. In addition, we are able to determine whether the relationships between the State pay structure and variables such as market wages, educational attainment, and work experience are altered by the plans.