This study examined how Illinois and Massachusetts are attempting to establish a more inclusive educational system as required by the Individuals with Disabilities Education Act. The study looked at factors affecting inclusion in six categories: (1) funding, (2) education delivery systems, (3) political climate, (4) Federal and State regulations and monitoring, (5) leadership, and (6) professional development. The study involved interviews with education leaders, government officials, teachers, and parents to identify specific factors in each of these areas as essential or important to the development of more inclusive schools. How these factors operate in Massachusetts and Illinois are then compared. Thirteen general recommendations follow directly from the identification of these factors. This report of the study provides an executive summary, followed by an introductory chapter which reviews the history of the inclusion movement and compares the two states. Separate chapters then address the six areas for each of the two states. A concluding chapter identifies the factors specific to each state and factors supporting inclusion in general. Contains references in the form of endnotes. (DB)