The document reports findings on implementation of P.L. 94-142 (the Education for All Handicapped Children Act) in three local education agencies (LEAs) in State B, one of three states studied. An initial section discusses the conceptual model which was used to generate hypotheses, organize data, and analyze findings as LEAs implemented the major provisions of P.L. 94-142. In a second section, a brief description of the general state context in which the implementation process occurred at the LEA level is provided. Identified are major contextual and other variables which indicated the nature and extent of the state education agency influence over the LEAs. Finally, individual case studies of the three LEAs are presented. Considered for each LEA are the overall context in which the process is implemented, the specific activities and procedures used by the LEA to implement the major provisions, and the consequences and coping strategies which were observed over the 2 school years. Findings are reported in the following areas: childfind, assessment, placement/least restrictive environment, individualized education program, and due process/parent participation. (SBH)