The purpose of this study was to investigate secondary school principals' perceptions of multicultural education in a rural southeastern state. The researchers wanted to ascertain whether or not the race or gender of school principals have a role in how those principals view multicultural education in theory (its theoretical value). For the purpose of this study, multicultural education in theory was defined as the belief that multicultural education is for all students, elevates students' self-esteem, is embedded in cultural pluralism, and recognizes the social, political, and economic community and societal constructs on students of color (Fernandez, 1996). Three hundred and two secondary school principals were surveyed in a designated southeastern state. A significant difference was discovered with regard to the gender of the school principals and their perceptions of the theoretical value of multicultural education. (Contains 3 tables.)