A study compared the attitudes of 91 regular teachers, 124 second year pre-service teachers, and 91 gifted program teachers from Finland and the United States toward gifted children and gifted programs. Results indicated significant differences between cultures and among teacher types. American teachers were more favorable toward special services for gifted children and they acknowledged the differences between the children in schools. The American teachers also advocated acceleration and special classes to meet the needs of gifted children, while Finnish teachers were more reserved in their attitudes toward special classes. Finnish teachers were more concerned about the negative consequences of special programs for the gifted, more worried about the future effects of such arrangements, and more concerned about issues concerning equality in gifted education; however, Finnish teachers were also more concerned about gifted students dropping out unless special program were available. Gifted program teachers and regular classroom teachers were more supportive of enrichment alternatives, and acknowledged the special needs of the gifted and the advantages of being gifted more than the pre-service teachers; however, pre-service teachers favored acceleration and special classes for the gifted more than the others. Appendixes contain the assessment instruments and results. (Contains 5 tables, 13 figures, and 24 references.) (CR)