Unlike refugees from Indochina and entrants from the Caribbean, Kurdish refugees (from the border area of Turkey, Iran, and Iraq) have arrived in the United States in small numbers. However, they still face many of the same problems with language, education, employment, and cultural adjustment. This report provides information on both the physical, cultural, and educational background of the Kurds. Included is information concerning history, geography, language, religion, art, food and dress, values, customs, and social structure. After tracing these background issues, the report discusses implications for learning English as a second language and implications for orientation. This discussion of ESL education focuses on a comparison of English and Kurdish consonants and vowels, and on Kurdish stress and grammatical patterns. (JK)