In an earlier policy brief, "Where is the Learning? Measuring Schooling Efforts in Developing Countries," the authors drew attention to what was labeled "the global learning crisis." While tremendous progress has been made over the past couple of decades to get tens of millions of additional children to enroll in school, progress in improving learning outcomes has been considerably less impressive. With about 61 million children in the developing world still not yet in school, it is too early to declare victory on the "enrollment agenda." But educators would do a disservice to the 250 million children around the world who fail to reach Grade 4 or attain minimum learning standards, if they don't step up efforts to improve learning outcomes. This policy brief is part of a larger effort to link resources in the education sector with outcome measures. As they have documented elsewhere, few countries systematically collect comprehensive financial data on education, although fortunately an increasing number of initiatives is trying to address this issue by producing, for instance, National Education Accounts (NEAs). When the focus of the sector changes from enrollment to enrollment plus learning, efforts to better grasp the size and use of financial resources should evolve accordingly. For instance, much learning takes place outside of the classroom, especially in the early years. For NEAs to be a useful tool for adjusting the allocation of scarce resources, the "learning" sector should be defined more broadly than the education or "schooling" sector. The authors will address this and related issues in a subsequent policy brief. (Contains 9 tables and 134 endnotes.)