This study examines the effects of parental SES, school quality, and community factors on children's enrollment and achievement in rural areas in Viet Nam, using logistic regression and ordered logistic regression. Multivariate analysis reveals significant differences in educational enrollment and outcomes by level of household expenditures and parental education, especially mother's education. Mother's status is more important in determining school enrollment than educational outcome. In contrast, father's education increases the probability of learning. Once school quality is taken into account, differentials between the majority Kinh and ethnic minorities are not significant. Girls still do not have equal access to education, since girls doing badly in school drop out, while their male counterparts remain in school. The presence of a school in poor village does not override the effects of family background on educational enrollment. Controlling for school quality actually increases gap in educational enrollment by household expenditures and village income. Although educational costs consume, on average, one quarter of household expenditures per capita, school fees do not determine school enrollment, because many of the poor already receive exemption from or reduction in these fees.