This study aims to figure out the increased amout of spending in the construction of the Paris Opera by comparing the estimated cost of each work with the final expenditure. This anaysis shows that the increase in the works of decorations and arts was far less compared to that in the works of building frame and services, which reveals that Garnier was not a profligate as accused in the comments of the contemporaries. We will also see that he had made every effort to reduce the cost of each work by adopting rational and economical proposals. Ideas of Garnier in the design of the Paris Opera are well reflected in these strategies.
