The research reported on here is a collection and summary of information concerning the distribution of pupils in various special educational programs, the number of pupils qualified for, but not enrolled in, special educational programs, and the distribution of pupils in the regular educational program. Per pupil costs were computed for students enrolled in the regular program at the elementary and secondary levels in each district in the State. Statewide averages of thses costs were then computed. Per pupil costs were also computed on a district-by-district basis for vocational/technical programs and for the following handicapped programs: educable mentally retarded, trainable mentally retarded, orthopedically handicapped, blind or partially sighted, deaf or partially deaf, socially and emotionally maladjusted, and learning disabilities. Statewide average costs for these programs were computed and a cost index developed to compare the relative cost of special programs to that of the regular program. The document also considers the problems of allocating costs to specific educational programs and limitations in the use of cost indexes. (Author/DN)