A general service delivery needs assessment was conducted in the Oklahoma City metropolitan area to determine a need for a cooperative inter-district delivery system for low incidence handicapped students. Secondary hearing impaired students were the primary focus of the study. Data obtained via needs assessment questionnaires from 20 school districts indicated that 939 of 132,374 students, or .71% were handicapped in the following low incidence categories (numbers and percentages): severely emotionally disturbed, 377 or 40%; multi-handicapped, 289 or 31%; hearing impaired, 207 or 22%; visually handicapped, 61 or 6%; and deaf/blind, 5 or 1%. The majority of the secondary hearing impaired students may be characterized as: being white males; having speech impairments; manifesting severe and profound hearing losses; receiving instruction at intermediate and junior high levels; and using hearing aids. About one-quarter were receiving no instructional support services. Cost differentials for hearing impaired students between smaller and larger districts was demonstrated by the following figures: actual per pupil cost ranged from $6935 to $3817; average cost moved from $7500 to $4500; a smaller district's cost was 1.81 times the cost encumbered by a larger district; and the middle size districts' cost was 1.30 times that encumbered by the large districts. An inter-agency cooperative is recommended which could reduce costs and increase academic acheivement via greater utilization of instructional equipment, and support services such as tutors, interpreters, and audiological and speech pathology services. A similar study giving increased focus to the other low incidence handicapping areas is also recommended. (Author/CL)