With pressure to find more cost effective and less labor-intensive approaches to testing, states are seeing computer-based testing as a way to address the increasingly challenging prospect of assessing all students in a state at nearly all grades. Unfortunately, most states have not specifically considered the needs of students with disabilities. This paper recognizes the opportunities created by the new frontier of computer-based testing and identifies the challenges. Research findings and accommodations considerations are also addressed. The recommended process for a good transformation of a paper and pencil test to computer-based testing assumes that the principles of universally designed assessments have been followed. Then, the five recommended steps are: (1) assemble a group of experts to guide the transformation; (2) decide how each accommodation will be incorporated into the computer-based test; (3) consider each accommodation or assessment feature in light of the constructs being tested; (4) consider the feasibility of incorporating the accommodation into the computer-based test; and (5) consider training implications for staff and students. The paper also presents initial considerations for common accommodations within the categories of timing/scheduling, presentation, response, and setting. Appendices include information on federal requirements and a Web-accessibility checklist. (Contains 78 references.) (Author/CR)