The idea of utilizing vouchers in the U.S. educational system has been suggested by a number of scholars. Most discussions regarding vouchers have addressed questions at the elementary and secondary educational levels. In this paper the New York State Tuition Assistance Plan (TAP) is examined as a voucher system for higher education. TAP's impact on educational opportunities for the disadvantaged student is discussed. Conclusions are applied to both elementary/secondary and higher education. The traditional failure to provide educational opportunity for minority and disadvantaged students, and the impact of programs seeking to do so are described. TAP voucherization is examined in the context of other opportunity programs. It is concluded that TAP does aid the minority student financially. It is shown, however, that the expansion of TAP could have negative consequences. It could result in the abolishment of other higher educational opportunity programs which now serve disadvantaged students. This same effect could also occur, it is hypothesized, at the elementary/secondary level. Some specific suggestions are offered for the equal treatment of all individuals under voucher systems. In addition tables and graphs with detailed figures on funding appropriations for opportunity programs in New York State are included. (Author/GC)