Noting that the School Breakfast Program provides breakfast to millions of low-income children who otherwise might go hungry in the morning and be less ready to learn, this report is the tenth from the Food Research and Action Center (FRAC) to report how well the program is reaching children in need. Data were obtained from state reports to the U.S. Department of Agriculture or from an annual survey of state directors of school breakfast or child nutrition by FRAC. Findings indicate that over the past decade, states have increased from one half to three-quarters the portion of schools participating in the School Breakfast Program and have doubled the number of students receiving breakfast. Fifteen states reported in 1999-2000 that at least 90 percent of their schools participated in the program; 11 states reported that less than 60 percent of schools participated. About 42 low-income children received free or reduced-price school breakfasts in 1999-2000 for every 100 children participating in the school lunch program. Participation by needy children varied significantly among states. An additional 2 million children could be served if all states performed as well as the leading states in 1999-2000. Thirty states reported legislative requirements or funds to expand school breakfast participation. All states used some form of direct certification, with 38 states taking advantage of Provision 2 or Provision 3 of the National School Lunch Act allowing schools to provide free meals for all students and reducing the required paperwork. Programs from districts in Nebraska and Tennessee are described as models for achieving high levels of participation. (Six tables and five figures present state and national data.) (KB)