Similarities in cognitive, attitudinal, and environmental factor structures of 60 Canadian Indian and 91 White students in grades 4, 6, and 8 were analyzed and compared to determine if learning difficulties of Indian students stemmed from those factors. White and Indian cognitive factor structures were most similar, and attitudinal factor structures were least similar. Attitudinal and environmental factors were clearly differentiated for Indians, but not for Whites. Multiple regression analysis indicated that school and race were significant predictors of cognitive factor and that grade, school, and the interactions of sex x race and grade x school were significant predictors of environmental factor. Because learning difficulties of Indian students may be related to differences between their personal attitudes and values and those of the school personnel, it was suggested that recognition of sociocultural differences in values and attitudes may be vital to the development of effective programs for Indian children and for all minority groups. (Author/CM)