The Child Nutrition Act of 1966 as amended provides cash and food assistance to local school systems for breakfast programs to help them improve diets of young people. These guidelines for planning the school breakfast are intended to help food service directors, supervisors and managers plan breakfast menus that will provide 1/4 to 1/3 of the recommended dietary needs of young people. Special consideration for the breakfast program should be given to schools which draw attendance from low-income areas and to schools with students who must travel long distances. The breakfast must be available to all students, it must be priced as a unit, it must be planned within the budget, and it must meet the breakfast pattern. The contents of the document are as follows: the breakfast pattern, nutrition guidelines for planning school breakfast, general guidelines, the basic breakfast, points to remember when serving breakfast, a guide to the amount of food to serve, variety in breakfast foods, sample cold breakfast menus, sample breakfast menus, evaluate breakfast menus, digest of school breakfast program requirements, sample form for computing breakfast labor cost, sample form for computing breakfast cost per breakfast, sample form for computing number of breakfasts per labor hour, and breakfast costing report. (Author/AM)