This report discusses the Integrated Deepwater Systems (IDS) program, or Deepwater program for short, which is a $24-billion, 25-year project to replace and modernize the Coast Guard’s aging fleet of deepwater-capable ships and aircraft. It is the largest and most complex acquisition effort in Coast Guard history, encompassing 91 new cutters, 124 new small surface craft, and 244 new or converted airplanes, helicopters, and unmanned aerial vehicles (UAVs). The issue for Congress is whether to approve, reject, or modify the Administration’s annual funding requests and overall approach\ud for the program