This research explores forecasting techniques to estimate the Cost per Flying Hour for Air Force Helicopters. Specifically, this research evaluates three separate forecasting techniques to predict the CPFH for better estimating and budgeting by the USAF. It starts by empirically analyzing the Operating and Support cost by CAIG categories for each helicopter. For forecasting purposes the actual CPFH figures were compiled from FY96 to FY03 for a total of eight MAJCOMs flying the MH-53J/M, the HH-60G, or the UH-1N helicopters. The research explores the use of a 3-year moving average, the single exponential smoothing method, and the Holt's linear method.