The biennial report to Congress on the implementation of the Title III state formula grant program provides a snapshot of the status of the U.S. Department of Education's efforts to hold states accountable for ensuring that all limited English proficient (LEP) students attain English language proficiency (ELP) and are achieving in the content areas of mathematics and reading or language arts at the same high level set by the states for all students. Title III of the "Elementary and Secondary Education Act" ("ESEA"), which focuses on the specific goals of identifying students who have limited English proficiency and serving them with effective language instruction educational programs (LIEPs), was first implemented upon the reauthorization of the "ESEA" by the "No Child Left Behind Act of 2001." Title III further specifies that states must develop standards and targets for the acquisition of English and for the demonstration of academic content knowledge by LEP students. The first biennial report since the reauthorization of the "ESEA" covers the years 2002-04. This second biennial report represents the second effort to collect data from states to determine how well these goals are being met. In this report, the U.S. Department of Education provides data reported by the 50 states, the District of Columbia, and the Commonwealth of Puerto Rico, related to the education of LEP students for the 2004-05 and 2005-06 school years. The following appendices are included: (1) Summary of Results Organized Around the Nine Statute-Based Evaluation Elements; (2) OMB-Approved Data Collection Form; and (3) Methodology.