This First Look report presents findings from the Integrated Postsecondary Education Data System (IPEDS) spring 2008 data collection, which included four components: Student Financial Aid for full-time, first-time degree/certificate-seeking undergraduate students for the 2007-08 academic year; Enrollment for fall 2007; Graduation Rates for full-time, first-time degree/certificate-seeking undergraduate students beginning college in 2001 at 4-year institutions or in 2004 at less-than-4-year institutions; and Finance for fiscal year 2007. 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 6,551 Title IV institutions in the United States (excluding those in other jurisdictions) that were eligible for at least one component of the spring 2008 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 8 footnotes and 16 tables.) [For "Enrollment in Postsecondary Institutions, Fall 2006; Graduation Rates, 2000 & 2003 Cohorts; and Financial Statistics, Fiscal Year 2006. First Look. NCES 2008-173," see ED501565.]