The goal of this study was to estimate the effects of district efficiency on student achievement in Michigan with the hope that objective analysis might serve to ease progress through the troublesome political process any transition to an adequacy-based school finance model will encounter. This study draws upon the methodology used by Phelps and Addonizio in their 2006 study of school accountability in Minnesota. Data were collected from public files available on the websites of the Michigan Department of Education and Center for Educational Performance and Information. Results from this study lay the groundwork for minimizing the risk of experiencing higher costs unrelated to district efficiency. (Contains 6 tables and 18 endnotes.)