This study compared the self-concept of 112 gifted urban and 99 gifted rural students in grades 9-12, as reported by students themselves and as perceived by their teachers. The students and their teachers were administered the Florida Key Self-Concept Scale, which comprises 23 items with four subscales: relating, asserting, investing, and coping. The study found that: (1) as a total group, gifted students reported a higher learner self-concept than their teachers perceived; (2) teachers of gifted urban students perceived a higher learner self-concept than did teachers of gifted rural students; (3) urban gifted students reported a higher self-concept than did their rural counterparts; (4) urban gifted students and their teachers were in very close agreement on the evaluation of the students' learner self-concept; and (5) rural gifted students and their teachers differed on all four subscales of learner self-concept. Appendices contain a copy of the Florida Key Self-Concept Scale and a list of the items comprising each subscale. (Includes 12 references.) (JDD)