The effect of the School District Equalization Act (SDEA) on school financing in Kansas is analyzed in this report. Included is a discussion of the context of the present legal action, a description of the present statutory scheme and evaluation framework, a longitudinal statistical assessment of the SDEA in relation to the entire state and differences among enrollment categories, an application of the findings to the current legal debate, and an analysis of the SDEA's effect on Turner school district, which is challenging the equity of the plan. A conclusion is that the SDEA places Turner school district in an inappropriate enrollment category by stressing efficiency measures rather than educational needs, which creates unequal opportunities. Recommendations include increasing the state's share of district educational budgets and the restoration and reexamination of the SDEA. Appendices include one-factor ANOVA, Pearson correlation coefficient and regression analysis, and mean-based statistical data for the 1983-84 and 1988-89 school years. Fifteen tables are included. (20 references) (LMI)