This report describes the results of a project that has been aimed at collecting and validating data on local wealth in school districts throughout the nation for the school year 1976-77. Section 2 reviews the concepts and terminology needed to understand and interpret the data collected. Section 3 describes the conduct of the project, including the sources of data, the process by which data were validated, a summary of the data collected, and recommendations for future undertakings of this sort. Section 4 contains a state-by-state commentary on the contents of the file, their interpretation, and the coverage of districts within each state. The computer file containing the data is resident in the Data Management Center of the Department of Health, Education, and Welfare. (Author)