This paper examines whether the Maine School of Science and Mathematics, a magnet school in its second year of operation, has improved equity of opportunities for Maine students to participate in advanced mathematics and science courses. Data on per pupil expenditures, state aid to school districts, and course offerings were obtained from the state department of education and from a survey of 118 Maine high schools (92 percent of public secondary schools). Data indicate that while some of Maine's smallest high schools are represented in the magnet school's student body, a majority of the students come from larger high schools. Only 31 percent of the smallest schools (less than 151 students) are represented at the magnet school, compared to 71 percent of the largest schools (more than 750 students). About 27 percent of the 74 school districts represented at the magnet school are in Maine's four most rural counties, while about one third are from Maine's four most populated counties. The 74 school districts' expenditures per secondary student ranged from $2,800 to $5,800, with one third spending more than the state average. About half of the districts offered no advanced mathematics courses, and about half offered no advanced science courses. This report concludes that the magnet school has increased equity of opportunity for all of Maine's secondary students. Includes data tables detailing representation at the magnet school by school size, county, and district financial characteristics. (SV)