This study examined discrepancies in educational opportunity for gifted students at the program services level. School districts in the study (N = 1,029) varied in expenditures for gifted education and the allocation of faculty for gifted education. The relationships of variables representing funding and staffing gifted education and school contextual variables such as locale (city, suburban, town, rural) were examined. Pairwise comparisons among locales revealed effect sizes as high as 0.31 with respect to funding and staffing variables. Multiple regression analyses and bivariate correlations were examined to estimate the relative strength of the predictor variables on the funding and staffing variables. Data in this study indicated that locale, school size, and economic disadvantage were the strongest predictors of variance in funding and staffing gifted education programs. Rural schools, small schools, and schools with larger economically disadvantaged populations allocate proportionally less fiscal and human resources to gifted education services. Racial/ethnic diversity, property wealth, and overall expenditures per student accounted for relatively little of the variance in funding and staffing gifted programs.