This study is made to determine the educational inequalities that exist in the schools of Wheeler County and to set up a plan that will help to equalize the educational opportunities for all the children in the county, on a basis well within its financial ability. The study consists of three phases of the problem of equalizing educational opportunities in the schools of Wheeler County. The first will consist of a study of the educational conditions of the schools, based upon the general population trends, scholastic trends, the per pupil load of each elementary classroom, the subject-pupil load of each high school teacher, and the qualification of the teachers according to college work. The second will consist of a financial survey of the schools based upon assessed valuations, tax rates, cost per scholastic, and outstanding bonded indebtedness. The third will be the formulating of a plan for the equalization of educational opportunities based upon the findings of the educational and financial surveys.