This study explored resource allocation issues in schools that had moved toward inclusive education. Rather than document or analyze actual costs, the study sought general information related to resource allocation through interviews with local special education administrators in 12 school districts across the United States. Specifically, the study obtained information related to: personnel (allocation of special education teachers, regular education class sizes, cross-funding of personnel, related service providers, and paraprofessionals); transportation; facilities; materials and equipment; and professional development. Findings of this exploratory study indicate that initial implementation of inclusion can require additional resources, but as a service delivery mode, inclusion appears to be less expensive than provision of services in cluster programs or specialized schools. An appendix lists and describes the school districts participating in interviews. (JDD)