The implementation of the No Child Left Behind accountability process has allowed schools to fail to report academic progress for significant groups of students. This study examined the impact of No Child Left Behind on accountability for special education students in small rural schools within a state. The study used both qualitative and quantitative data to explore current practice compared with intent of the law. The results indicate that many schools are not held accountable for achievement of special education students; these students fall through the "accountability cracks" or fissures in the implementation procedures. In addition, suggestions and recommendations are presented.