In this study, the researchers investigated the perceived relationships of financial and non-financial incentives on teacher recruitment and retention among public school teachers in the State of Texas from the perspective of 98 public school superintendents. Findings revealed that school districts tended to offer teachers' salaries over the state base pay, although signing bonuses were relatively infrequent. Other than contributing to teacher health care plans, financial incentives were generally not provided to teachers. Non-financial incentives were positively responded to by these superintendents. Implications of these findings are discussed.