School finance cases are relying increasingly on data analysis to show inequities. Such cases are based on the assumption that some state school finance systems are failing to achieve fiscal and educational equality. Data analysis can be used to show such things as the use of wealth as the primary determinant of a certain school district's expenditures or the insufficiency of equalization aid to equalize access to educational revenues. Four major pieces of data are required for empirical analysis: property wealth, expenditures, state aid, and equalized tax rates. Methodological problems encountered in data collection include determining the best source of data or the best method of counting pupils. Presentation of data must be simple and clear or the court will misunderstand or discount findings. Tables are used to show such things as comparisons of districts with high and low property wealth. Graphs are used to show such relationships as the link between property value per pupil and operating expense per pupil or the link between expenditures per pupil and educational services. Although data analysis techniques may be sometimes difficult for courts to comprehend, indications are that the use of data analysis in school finance cases is going to grow. (Author/JM)