This First Look report presents findings from the Integrated Postsecondary Education Data System (IPEDS) spring 2007 data collection, which included four components: Student Financial Aid for full-time, first-time degree/certificate-seeking undergraduate students for the 2006-07 academic year; Enrollment for fall 2006 and 12-month counts for 2005-06; Graduation Rates for full-time, first-time degree/certificate-seeking undergraduate students beginning college in 2000 at 4-year institutions or in 2003 at less-than-4-year institutions; and Finance for fiscal year 2006. This First Look report is based on the collection of data from over 6,500 postsecondary education institutions that participate in Title IV federal student financial aid programs. Tabulations in this report present selected data items collected from the 6,518 Title IV institutions in the United States (excluding those in other jurisdictions) that were eligible for at least one component of the spring 2007 collection. In addition, 81 administrative offices in the United States were eligible for the Finance component and are included in the Finance tabulations. Information regarding IPEDS survey procedures and response rates is available in appendix A. Detailed definitions of terms used in this report are available in appendix B. (Contains 21 tables and 15 footnotes.) [For "Enrollment in Postsecondary Institutions, Fall 2005; Graduation Rates, 1999 and 2002 Cohorts; and Financial Statistics, Fiscal Year 2005. First Look. NCES 2007-154," see ED496551.]