The paper describes a three level resource room designed to provide a comprehensive program to meet the widely varying needs of handicapped students at the secondary level. An introduction provides the historical background of services to the handicapped. A description of the program includes the organization; the resource room services, such as instruction, prevocational development, and counseling; and approaches to mainstreaming. Operational procedures are stated including freshman intake, scheduling, monitoring progress in mainstreamed courses, reporting progress, parent contracts, administration and planning, record keeping, relationship with guidance, and career education (the CIPED Community Involvement Personal Education Development Program). Appended are descriptions of teacher qualifications, sample schedules, a sample bi-monthly progress report, a sample report card, guidelines for resource teacher/counselor responsibilities, sample end of the year progress report, a listing of resource room courses, and sample individualized educational plan annual review and instructional guide. (PHR)