States are responsible for setting the minimum number of students needed to form a student subgroup for federal reporting and accountability purposes. This required student subgroup size is commonly referred to as the state-set "n-size." States should set this number as low as possible to maximize the number of student subgroups created. This will ensure that states identify student subgroups with low academic performance and/or low high school graduation rates and provide targeted interventions to support the schools those students attend. Specifically, states should not require a subgroup to include more than ten students to include that subgroup for reporting and accountability purposes. States must accurately determine and report the performance of "all" student subgroups in order to thoroughly identify gaps in student performance, prioritize and target resources, and ensure that the schools serving these students receive the support they need to help close these gaps. [The data contained in this report is no longer current and does not reflect state n-sizes implemented under the Every Student Succeeds Act (ESSA). For "N-Size in ESSA State Plans Updated," see ED607474.]