Communicated by J. MeakinWe compute the cogrowth series for Baumslag-Solitar groups BS(N, N ) = a, b | a N b = ba N , which we show to be D-finite. It follows that their cogrowth rates are algebraic numbers.generating function is called the cogrowth series. The rate of exponential growth of the cogrowth function lim sup c(n) 1/n is the cogrowth of the group (with respect to a chosen finite generating set). Note that cogrowth can also be defined by counting only freely reduced trivial words -see Remark 1.1 at the end of this section.In this article we study the cogrowth of the Baumslag-Solitar groupsfor positive integers N, M . We prove in Theorem 4.1 that for groups BS(N, N ) the cogrowth series is D-finite, that is, satisfies a linear differential equation with polynomial coefficients. The class of D-finite (or holonomic) functions includes rational and algebraic functions, and many of the most famous functions in mathematics and physics. See [23,24] for background on D-finite generating functions. If {a n } is a sequence and A(z) = n a n z n is its corresponding generating function then A(z) is D-finite if and only if {a n } is P-recursive (satisfies a linear recurrence with polynomial coefficients). D-finite functions are closed under addition and multiplication, and the composition of D-finite function with an algebraic function is D-finite [23]. Further, if a generating function is D-finite and the differential equation is known, then the coefficients of corresponding sequence can be computed quickly and their asymptotics are readily computed (see for example [26]).The class of group presentations for which the cogrowth series has been computed explicitly (in terms of a closed-form expression, or system of simple recurrences, for example) is limited. Kouksov proved that the cogrowth series is a rational function if and only if the group is finite [15], and computed closed-form expressions for some free products of finite groups and free groups [16] which are algebraic functions. Humphries gave recursions and closed-form functions for various abelian groups [11,12].We note that Dykema and Redelmeier have also tried to compute cogrowth for general Baumslag-Solitar groups [3], and the problem appears to be a difficult one.Grigorchuk and independently Cohen [2,8] proved that a finitely generated group is amenable if and only if its cogrowth rate is twice the number of generators. For more background on amenability and cogrowth see [19,25]. The free group on two (or more) letters is known to be non-amenable, and subgroups of amenable groups are also amenable. It follows that if a group contains a subgroup isomorphic to the free group on two generators, then it cannot be amenable. Z 2 ∼ = BS(1, 1) is amenable, while for N > 1 the subgroup of BS(N, N ) generated by at and at −1 is free, so these groups are non-amenable. We compute cogrowth rates for BS(N, N ) for N ≤ 10 (see Table 1), and observe that the rate appears to converge to that of the free group of rank 2. This is in line with the result of Guyot and Stal...