Goal setting is associated with self-determination and student involvement in learning. Middle and high school students receiving special education services and corresponding special education teachers across six states were asked to name goals on which the students were working. A comparison of the academic, transition, and social goals named by 332 students was conducted to determine differences between groups. Results are reported by school level and the ability levels of students, evaluating both student- and teacher-reported goals from a written evaluation scenario. Relative grade level in school was shown to be a significant factor for content variation but not ability level. Implications for practice and directions for future research are discussed. (Contains 4 tables.)