This document discusses ROI justification for data virtualization. It outlines how data virtualization can lower total cost of ownership through reduced development, testing, IT operations, and non-IT costs. Specific areas of cost savings include faster development times, reduced data replication, lower hardware and staffing needs, and decreased software licensing fees. The document also examines the business impacts of data virtualization, such as enabling digital transformations, improving business processes, and creating new revenue streams through innovations like self-service analytics. Real-world examples are provided of companies saving hundreds of thousands of dollars per year through data virtualization.