This revision of the "Basic/Essential Skills Taxonomy" exhibits changes based on use of the original taxonomy in the field. It features more precise definitions of the levels of key words and phrases, the deletion of some science items that ranged above basic skills, the combination of the language arts sections from the original two parts, and slight revisions of the enterprise and mathematics sections. The taxonomy provides three skills lists for each of these knowledge areas: free enterprise, language arts, mathematics, and science. The first list presents the skill expressed as a verb, followed by link A (generic constructs) and then Link B (more precise concepts related to the construct). The second list presents Link A first, followed by Link B, and then the verb. The third list presents Link B first, followed by Link A, and then the verb. These three lists are provided as aids in coding the materials. Each list is presented in alphabetical order to assist in the search for a match. Codes are also provided so that a relational database program can be used in a computer-assisted analysis. Appendixes include subcategories and multiple uses of codes for language arts. A coder's guide presents practical guidelines for persons responsible for assigning numeric codes to curriculum materials. A series of exercises provides practice in coding. The taxonomy provides a means for making comparisons between curriculum materials that are developed from differing educational philosophies. (KC)