This study compares the teacher resources available to individual students in two Florida high schools. Research on equity in education has traditionally focused on the equity of educational opportunity for students, but has used the state, the school district, and more recently the school, as the unit of analysis. In contrast, this study measures actual, rather than average, per pupil expenditures and distribution of teacher resources. The study is informed by several perspectives on the equality of educational opportunity, including the philosophy, sociology, and economics of education, the school finance equity literature and court litigation history, and the research on tracking and gender equality.; The research question in this study concerns the distribution of resources within the school: Is the Florida public school system meeting the criteria of its funding formula by providing students "substantially equal" education, as measured by the distribution of teacher resources? Specifically, are expenditures and the distribution of physical resources equitable across similar students within schools, as well as across schools? For this question, the study asks whether the observed differences in distribution of teacher resources are related to race, gender, or household income, or to the student's academic track or past academic achievement.; The study involves all of the ninth graders (1025 students total) in each of two high schools whose student populations have sharply contrasting demographic characteristics. Student-level allocation of teacher resources are determined by first assigning the proportionate share of each teacher's remuneration to each student in each class and then adding up these costs for all classes in every student's schedule.; In general, the study finds that teacher resource dollars are directed more towards disadvantaged students---those who are poorer, of color, and in lower tracks and with lower test scores. Yet there is a trade-off. While these disadvantaged students are in smaller classes, the more advantaged students tend to have higher paid (i.e., more senior, higher qualified) teachers. Female students, however, tend to have both lower paid teachers and larger class sizes, and receive less in teacher resources than males regardless of race, income or track.
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