This study was undertaken to estimate the number of required Naval Flight Officers (NFOs) and their associated costs resulting from the decision to shift from the F/A-18E to the F/A-18F as the replacement for the F-14. It addresses the analytical issues associated with determining the additional personnel requirements and their costs. The dynamic method developed in this study not only considers the NFOs in the operational squadrons, but also includes all NFOs in the rotation base that are required to implement this decision. In addition, it considers the dynamics of change that will occur over time as F-14 NFOs transition to the F/A-18F. This dynamic method, rather than the current static method, provides a better estimate of the direct personnel costs associated with the implementation of an alternative. The improved estimate of costs could be an important part of a cost effectiveness analysis. This study recommends that the Navy continue to refine the methods of estimation developed in this study. A refined version of this method could provide future decision makers with improved estimates of personnel requirements and their costs.