Findings of fact and conclusions of law that constitute many but by no means all of the factual and legal under pinnings of the court's student desegregation plan and related remedial orders are described. Numerous findings descriptive of the Boston public school system, its facilities, student body, curriculum, administration and the like, are considered to appear in the plan itself. The memorandum of decisions contained here deals mainly with the reasons for particular features of the desegregation plan that have been of major concern to the parties. Major headings include an introduction, prior proceedings, findings and conclusions, plans submitted by the parties, general principles governing remedy, school districts, guidelines for assigning students, examination of schools, school closings and capacities, magnet schools and programs, citizens participation, monitoring, reporting and conclusion. The plan and the demands of its implementation on the people of Boston are seen to be as diverse and complex as the needs of the city's schools. The student desegregation plan is also included in this document. Its major categories are: the community school districts, the citywide school districts, vocational education, guidelines for assigning students, transportation, cost considerations, citizen participation, monitoring, reporting timetable for implementation, further remedial orders, and retention of jurisdiction. (Author/AM)