This paper reports the results of a study which examined K-12 teachers' attitudes towards sponsored materials provided them by the Consumers Power Company of Michigan. The study was intended to add to the body of knowledge concerned with teacher assessment of sponsored materials, and to identify factors which may have an effect upon the use of the materials with their classes. Fifteen hundred questionnaires were mailed to teachers. The response rate was 66%. The classroom materials analyzed in the study included films, literature, and media kits/filmstrips. The study revealed a positive attitude toward and acceptance of the educational materials. The materials were found to have great instructional value to the users. Because of the highly favorable responses from teachers, it is believed that these materials have a place in the schools of Michigan. The conclusion, therefore, is drawn that Consumers Power Company should continue to provide these and similar materials to teachers. The questionnaire and teacher responses are included in the appendices which comprise over half the publication. (RM)