Training is important to the effective use of Information Technology (IT). However, evaluating the return on the training investment has not been given adequate consideration in the past. This paper investigates the cost-benefit analysis issues related to IT training with specific attention to the classification of IT training benefits. While an existing framework is used to discuss IT training costs, this paper proposes a new framework to classify IT training benefits. In addition, the process of translating costs and benefits into monetary values and the calculation of return on investment is briefly described.