Based on available toxicity data, protective screening-level concentrations of PFOS were calculated for aquatic and terrestrial organisms. Using the Great Lakes Initiative, water concentrations of PFOS were calculated to protect aquatic plants and animals. The screening plant value (SPV) protective of aquatic algae and macrophytes was calculated as 2.3 mg PFOS/L. The secondary chronic value protective of aquatic organisms was 1.2 microg PFOS/L. The screening-value water concentrations less than or equal to 1.2 microg PFOS/L would not pose a potential risk to aquatic organisms. Because the aquatic benchmark is based on the most sensitive species, this benchmark should also be protective of other aquatic organisms, including amphibians. The tissue-based TRV for fish was determined to be 87 mg PFOS/kg ww. For terrestrial plants, a screening benchmark was determined to be 1.3 mg PFOS/kg soil ww or 1.5 mg PFOS/kg soil dw, whereas for soil invertebrates such as earthworms the benchmark value was 39 mg PFOS/kg dw soil or 33 mg PFOS/kgww soil. For avian species, dietary, ADI, and egg yolk-based benchmarks were determined as 0.28mg PFOS/kg diet, 0.021mg PFOS/kg bw/d, and 1.7 microg PFOS/mL yolk, respectively. Benchmarks for serum and liver for the protection of avian species were 1.0 microg PFOS/mL and 0.6 microg PFOS/gww, respectively. However, no-effect levels in laboratory studies suggest actual population-level effects would not be expected to occur until a concentration of 6.0mg PFOS/kg in the diet, 5.0 microg PFOS/gww in the liver, or 9.0 microg PFOS/mL in the serum was exceeded, thus indicating the conservative nature of the benchmarks.