This report is one in a series on special education expenditures and focuses on total expenditures for students with disabilities in the 1999-2000 school year, including spending variations by disability. Highlights reported include: (1) per pupil expenditures vary by disability category, ranging from 1.6 times that of regular education students for students with specific learning disabilities to 3.6 times for students with multiple disabilities; (2) per pupil education expenditures for students who receive special education services average 1.91 times greater than expenditures for students who receive no special education services; (3) expenditures are highest for students with disabilities placed in non-public schools or other public agencies; and (4) highest-incidence disability categories (learning disabilities and speech/language impairments) exhibit the lowest levels of per pupil spending. Following an introduction, section 2 shows how the total expenditure to educate a school-aged student with a disability varies depending on the type of disability. Section 3 focuses on instructional and related service expenditures and how they vary by disability category and is followed by a concluding section. Five appendices and eight exhibits provide additional detail on methodology or findings. (DB)