Children who participate in the School Breakfast Program show significant improvement in academic performance and tardiness rates, and a trend toward improvement in absenteeism. The School Breakfast Program was created by Congress in 1966 to provide a breakfast on school days for low income children who would otherwise have none. Children (N=1,023) in grades 3, 4, 5, and 6 in six elementary schools in Lawrence, Massachusetts, were chosen for a one-year study on the effects of Breakfast Program participation. Rates of change were calculated for test scores on the Comprehensive Test of Basic Skills (CBTS), absence, and tardiness for Program participant and non-participant groups before and after implementation. Participant and non-participant groups were compared with regard to demographic variables from school records, and on their CBTS score, tardiness, and absence rates of change. Results were the following: (1) participants and non-participants did not differ with respect to sex, ethnicity, or number of children per family; (2) participants improved their CBTS score; (3) absenteeism of both participants and non-participants increased, but there was less increase for participants; and (4) tardiness decreased for participants and increased for non-participants. Limitations of the study include the following: (1) access to data was limited to those available from school records; and (2) not knowing which of the study subjects habitually did not eat breakfast prior to the implementation of the Program. Sixteen pages duplicating accompanying explanatory slides are included. (FMW)