This research study was designed to determine the attitudes, and perceptions of Indiana high school principals concerning implementation of Section 504 of the Rehabilitation Act of 1973. The sample consisted of Indiana high school principals who held membership in the Indiana Association of School Principals. There were 222 high school principals who were requested to complete an on-line survey; 105 principals responded, which generated a response rate of 47 %.The Section 504 on-line survey was modified from an instrument in California in which the researcher studied the attitudes and perceptions of elementary school administrators (Williams, 2003).The data were analyzed, depending upon the variable, with a standard analysis of variance (ANOVA) or t-test design. Demographical data and survey responses were subjected to statistical analyses based upon the research hypothesis being examined. Demographical data collected from high school principals were degree earned, type of license, years of experience, gender, size of the school, whether the principal was responsible for implementing Section 504 plans, and if the principal categorized his school as rural, suburban, or urban.Results showed significance for high school size and whether the high school principal was responsible for implementing Section 504 plans. As high schools increased in the number of students, there was a need for principals to have additional training in implementing Section 504 plans. Another significant finding was that principals believe students with disabilities benefit educationally from having Section 504 plans at minimalcosts to their school corporations. However, principals also have a slightly negative attitude towards implementing Section 504 plans. Possible reasons for these results were discussed and a need for further research was offered. / Department of Educational Leadership