The attitudes and opinions of Massachusetts legislators, municipal leaders, and educators regarding school finance reform reveal that school finance reform should aim for equal educational opportunity. Future school aid reform should be a total program to provide aid to cities and towns, gradually raising education's share to 50 percent state aid with certain programs fully funded. A legislative commission is asked to issue finance reform guidelines. Property tax assessment equalization, biannual educational program cost differential reports, local control over fiscal policy, and regionalized school districts are concepts favorably recommended. The State Department of education is asked to share more educational planning with local districts and to require standardized financial reports. (Author/DW)