This article is to analyze the household expenditures descriptively for education in Makassar city. The data were derived from the RUMiI (Rural-Urban Migration in Indonesia) survey in Makassar city in 2010. The number of households analyzed was 285 included 544 household members who were still in school. The survey reveals that there are differences in expending for education in recent, lifetime and non-migrant households. The recent migrant households spend a relatively high cost of eduation compared to lifetime and non-migrant households. The highest expenditure proportion for education are the tuition and books purchasing. Although all elementary students from all levels of economic status receive the Bantuan Operasional Sekolah or abreviated later as BOS (School Operational Assistance) and tuition free, nevertheless they still have to spend for the education cost for various contributions such as building fees and other school dues. Meanwhile the Junior High School students from all level of economic status who receive the BOS yet still have to spend the tuition and annual school contribution. Apparently the BOS does not cover the entire costs of education from elementary to junior high schools. Keywords: Household expenditures, Cost of Education, School Operational Assistance (BOS).