Students with and without disabilities are dropping out of school at an alarming rate. However, the precise extent of the problem remains elusive because individual schools, school districts, and state departments of education often use different definitional criteria and calculation methods. In addition, specific reasons why students drop out continues to be speculative and minimal research exists validating current dropout prevention programs for students with and without disabilities. This study examined methods secondary school principals used to calculate dropout rates, reasons they believed students dropped out of school, and what prevention programs were being used for students with and without disabilities. Results indicated that school districts used calculation methods that minimized dropout rates, students with and without disabilities dropped out for similar reasons, and few empirically validated prevention programs were being implemented. Implications for practice and directions for future research are discussed. (Contains 2 tables.)