The purpose of this publication is to provide basic descriptive information about the 100 largest school districts (ranked by student membership, that is, the number of students enrolled at the beginning of the school year) for the 2004-05 school year in the 50 states, the District of Columbia, Puerto Rico, the Bureau of Indian Education, the Department of Defense dependents schools (overseas and domestic), and the four outlying areas (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands). In this report, the terms "United States and jurisdictions" and "national total data" refer to these entities. This is different from most National Center for Education Statistics (NCES) reports, which include only the 50 states and the District of Columbia in the totals. Among the findings were that the 100 largest public school districts, representing less than 1 percent (0.6 percent) of all school districts in the United States and jurisdictions, were responsible for the education of 23 percent of all public school students. The 100 largest public school districts employed 20 percent of the United States and jurisdictions' public school full-time-equivalent (FTE) teachers and contained 17 percent of all public schools and 20 percent of public high school completers. The 100 largest public school districts had larger average school enrollments compared to the average for all school districts (702 vs. 518). In addition to larger school sizes, the 100 largest school districts also had a higher median pupil/teacher ratio than the average school district (16.2 vs. 15.5). Four states--California, Florida, Texas, and New York--accounted for half of the students in the 100 largest public school districts. The percentage of students in the 100 largest public school districts who were other than White, non-Hispanic was 71 percent, compared to 43 percent of students in all school districts. In FY 2004, current expenditures per pupil in the largest public school districts ranged from lows of $4,351 in the Puerto Rico Department of Education, Puerto Rico and $5,608 in the Jordan School District, Utah to a high of $17,337 in the Boston School District, Massachusetts. The following are appended: (1) Basic Tables; (2) Methodology; (3) Glossary; and (4) Supplementary Tables. (Contains 12 footnotes, 24 tables, and 1 figure.) [For the 2003-04 Statistical Analysis Report, see ED493585.]