This document is intended to assist South Dakota schools in the development and implementation of Gifted Education Plans, and includes state laws and rules pertaining to gifted education, guidelines for reporting, and explanations of the necessary components of a district's written plan. A brief statement of philosophy addresses characteristics of gifted students and their need for appropriate educational programming. The relevant sections of South Dakota codified laws which address gifted education are briefly summarized. Administrative rules concerning gifted education are outlined, including definition, the written plan for the education of gifted students, program standards, identification of gifted students, the gifted review team, allowable costs, and appeal procedures. A checklist is presented for developing the written plan and documenting data collection and financial reporting. This is followed by the written plan, which provides greater detail. The plan addresses: philosophy of programming, statement of goals and objectives, program procedures, program services, general program management, the appeal process, and statements of compliance with relevant federal laws. An outline of data collection requirements is also provided. An appendix summarizes legal aspects and describes intra-classroom, extra-classroom, and acceleration options in types of educational services suitable for gifted students. Sample forms complete the document. The separately printed South Dakota Plan for Education of the Gifted, edited by Gail Widman and Doug Lampson provides a brief mission statement and an outline of goals and objectives presented in tabular form. (DB)