Initiated in response to a Congressional requirement in the 1983 amendments to the Education for All Handicapped Children Act, this report provides nationally representative estimates of the per-pupil expense of educating students with disabilities. The estimates are derived from information gathered through a 1985-86 school year survey in a sample of 60 school districts located in 18 states. Based on the Resource Cost Model, the survey gathered information about the resources, pricing, and pupil enrollments of all special and regular education programs and services provided to students in the sampled districts. Resources were broken down into personnel, supplies, materials, equipment, energy, and space associated with each program. Five categories of special education programs were studied: preschool, resource, self-contained, residential, and home/hospital. Supplemental service expenditures were also analyzed, including related services, adaptive physical education, and special vocational instruction. In addition, the study documents expenditures for district-level and school-level support services, including supervisory and administrative personnel, curriculum coordinators, community liaison staff, attendance officers, research and evaluation, etc. Five categories of service providers were examined: school districts, cooperatives, other state and local agencies, private schools, and purchased services. The 1985-86 data are compared with per-pupil expenditures obtained from an earlier study conducted in 1977-78. (JDD)