This study addressed superintendents' value perceptions of nineteen component parts of P.L. 94-142, The Education For All Handicapped Children Act of 1975. In addition, the study sought to determine whether relationships existed between superintendents' value perceptions of P.L. 94-142 and (1) school district size and (2) total years experience as a superintendent. As a result of this research, twenty-one conclusions were drawn, consisting of Texas superintendents' perceptions of several aspects of P.L. 94-142 such as: its effectiveness, appropriateness, process hearing costs, funding, time/cost efficiency, feasibility, and ultimate goal. Additionally, there was no significant relationship between the total number years served as a superintendent, or the size of school districts served, and the superintendents' value perceptions concerning P.L. 94-142. In summary, twenty-one conclusions were reached regarding superintendents' value perceptions of P.L. 94-142. A total of seven implications were drawn from the conclusions. Finally, seven recommendations for future study were made.