As part of the Assessing the New Federalism project, this report examines the disparity in resources available to children across the states and in different living arrangements using data from the first wave of the National Survey of America's Families. Among findings is that, with adjustment for differences in family size, the median income available to children in two-parent families is two and one half times greater than the median income of children in one-parent families. If the definition of "Family" is expanded to encompass nonrelated household members, the income available to the median child living with a single parent grows by more than 10%. Parental earnings represent 90.9% of all income available to children in two-parent families, but only about half the income available to children in one-parent families. Median income available to children varies considerably across the 13 states studied. New Jersey has the highest median income, and Mississippi, the lowest. New York and Mississippi have the highest level of inequality in income across a wide variety of measures. State differences account for about 1% of the total variation in family incomes. Differences across family types account for about one-sixth of overall inequality, and the large remainder is explained by differences in parents' ability to generate income. States in which resources are more unequal are also those with the highest rates of child poverty. An appendix discusses the statistical analyses of the data. (Contains 25 tables, 2 figures, and 7 references.) (SLD)