This analysis is a review of the marginal revenue product (MRP) of student athletes and how as amateurs this relates to the limited compensation they are permitted to receive. Specifically this paper examines the collegiate women’s basketball programs, an underreported subset of college athletics. The continuing focus on amateurism limits student athletes to strict adherence of conference amateur compensation requirements while allowing college coaches to receive lucrative salaries. The data indicates that while many athletes likely benefit in excess of their MRP from the numerous scholarships, room and board aid provided, the third quartile of athletes contribute significantly more value than they can be compensated based on NCAA bylaws.