This journal published a special report titled "The Cost of Sleep-Related Accidents: A Report for the National Commission on Sleep Disorders Research". The report estimated that sleep-related accidents were annually associated with 23,318 fatalities, between 1,907,072 and 2,474,430 disabling injuries and costs between $43.15 billion and $56.02 billion. This paper reanalyzes the data base and assumptions underlying these estimates and concludes that they greatly overestimated the probable relationship between sleepiness and accidents. A more moderate estimate of this important relationship is proposed.