Hi, Krishna! The data in the 260 field (or the 264) is transcribed data--it should be transcribed from the item, and may not be the same as the authorized form of the publisher's name in the authority file. For example, a book may have on the title page (made up example): "Oxford at the University Press 2016." This could be transcribed as: 260 _ _ $a Oxford : $b University Press, $c 2016. But the authorized form of the name of this publisher in the authority file in OCLC & the Library of Congress is: 110 2_ Oxford University Press. So the record would have a 710 field with the authorized form of the name for searching, access, etc.: 710 2_ Oxford University Press. The 260 $b and the 710 may be identical, but not necessarily. The transcription becomes important when trying to identify particular editions, printings, etc., especially in special collections, with rare materials, etc. I hope this helps clarify! Cheers, h2 ~~~~~~~~~~~~~~ Heather Hernandez Technical Services Librarian San Francisco Maritime National Historical Park Research Center 2 Marina Blvd., Bldg. E, 3rd floor, San Francisco, CA 94123-1284 415-561-7032, heather_hernandez@nps.gov http://www.nps.gov/safr/learn/historyculture/museum-collections.htm "The sailor does not pray for wind, he learns to sail."--Gustaf Lindborg