Although there exists a large body of research concerning the relationship between expenditure and student achievement, a lack of research exists analyzing this relationship as it pertains specifically to students with disabilities. Given the increasing fiscal and academic pressures districts face to allocate resources efficiently, the purpose of this exploratory study was to predict which categories of district level special education expenditures best predicted Ohio special education students' meeting AYP criteria in reading and mathematics for the 2008-2009 school year. Future research in this area is necessary to better understand the relationship between special education expenditures and student achievement. These studies might take a more nuanced approach by analyzing incremental gains made by districts that failed to meet percent proficient targets in order to determine if a relationship exists between expenditures and incremental increases in student achievement.