Declining enrollment means that school districts must engage in thoughtful, thorough planning to cope with this trend, according to the author. His paper outlines a process for school closing, including ways to involve the community in the decision-making process, thereby reducing the likelihood of community conflict and preserving the school district's credibility. This paper also briefly outlines suggestions for reducing school staffs, utilizing surplus space, conserving resources, handling student transportation problems, mustering support for board of education decisions, and implementing the board's plans for coping with decline. (Author/DS)