This paper discusses and advocates the application of structured immersion, or transfer instruction, to the elementary school curriculum in English as a second language (ESL). It is proposed that transfer instruction, bridging bilingual or ESL programs and the mainstream all-English curriculum, helps children transfer the concepts and skills they have learned in their first language to the learning of a second language. This immersion approach links new content instruction to language development activities and establishes effective study skills and learning strategies that aid the learner in listening and reading comprehension. A two-tier approach helps ESL students make the final transition into all-English medium instruction. The first tier focuses on content instruction in the first language which correlates with content of the English-only curriculum. Simultaneously, the ESL curriculum develops classroom language functions needed after mainstreaming. The second tier provides systematic instruction and practice in transferring first language concepts and skills to English, for students who have developed some English proficiency and a store of appropriate concepts in their first language. The model covers a six-year period and all discipline areas. (MSE)