This paper examines the range of resources required to plan, develop and implement magnet schools. Information is based on a comparative study of the relative costs of magnet and regular schools in a large, urban school district over a six-year period. Using traditional measures of per student costs, the study found that real spending per pupil has nearly doubled in the last 25 years. However, the most significant shift in resources was from salaries for classroom teachers to other types of school spending, including fixed charges (such as fringe benefits for school employees, administration, and maintenance and operation of school facilities). Examining per student costs in relation to cost/benefit theory, the study found that magnet schools may well be worth the additional expense because they produce better students and build public confidence in schools. In addition to this analysis, the paper describes a prototypical model for planning resource allocations for magnet schools. This model outlines important issues which affect the resource needs of magnet schools, including human resource and physical resource issues. This model emphasizes the considerable need for comprehensive resource planning if magnet schools are to be effective in attracting students and promoting quality education. Such a "resource leveraging" plan would both detail the costs of the many elements which make up a magnet school and identify the sources of the needed resources. Recommendations for further research are presented in conclusion. (KH)