This paper examines willingness to pay (WTP) for an endangered species across geographically nested samples using the Contingent Valuation Method (CVM). The three samples range from (1) the boroughs that contain critical habitat for the Steller sea lion to (2) the state that contains these boroughs to and (3) the entire United States. Depending on the assumptions of the model, WTP varies tremendously from sample to sample. WTP for the United States is the highest and it is the lowest for the boroughs. The null hypotheses that mean WTP estimates are greater then zero were rejected for the boroughs and the state but were not rejected for the United States based on the 95% confidence intervals.