In an international benchmark survey of high school students, the U.S. consistently scores in the middle of the pack compared to many western European and eastern Asian countries. Finland has been among the top performers dating back to 2000. The country's performance led many in the U.S. to ask, what is Finland doing that is leading to high student achievement? Are there lessons the U.S. can apply here at home? Using data from the Organization of Economic Cooperation and Development's (OECD) Teaching and Learning International Survey (TALIS), this report examines key areas in preparation, teacher work hours, student demographics, teacher autonomy, and evaluation for both countries and compares the results to the OECD average. The analysis indicates that while Finnish lower secondary teachers excel in certain areas, the U.S. outdoes Finland in others. Findings reveal that: (1) About the same proportion of lower secondary teachers in the U.S. and Finland report having had formal teacher training, and both are above the OECD average; (2) Teachers in the U.S. teach significantly more hours per week than teachers in Finland: 26.8 hours per week in the U.S. compared to 19.3 hours in Finland; (3) Student demographics and needs in Finland and the U.S. are very different. American teachers report teaching more students that come from economically disadvantaged homes, and are not native speakers of the national language; (4) Teachers in Finland utilize student survey data to inform instruction and evaluate other teachers, more than their U.S counterparts; in contrast, U.S. teacher evaluations are more likely to emphasize assessment data; and (5) Teachers in Finland report having more decision-making power on school level policies and procedures than teachers in the U.S, and are far more likely to report feeling valued by society.