The Purpose of this paper is to describe and demonstrate a quantitative procedure for evaluating alternative material handling systems that are being considered for possible purchase. The procedure considers both quantitative factors(i.e. costs) and qualitative factors(i.e. equipment productivity) that should be considered in the evaluation process. Since these factors are not always quantifiable it is necessary that the procedure be able to quantify all factors in commensurable units. This is accomplished via a modification of the Brown and Gibson model for facility site location and selection. The model was demonstrated via a case example that encompassed the derivation of performance measures for three material handling systems.