The multifactor method of elementary school closing, a method that designates the most appropriate school to close as the one having the highest average weight on a series of factors, is an attempt to bring objectivity to a decision-making process usually characterized by subjectivity and vagueness. It attempts to apply accepted planning and evaluation procedures to elementary school closing. Such an approach assumes that identifying the most appropriate elementary school to close is a complex task that cannot suitably be determined by any one single factor. The method depends on a clear identification of the specific reason that school closure is being considered (such as saving the most money while moving the fewest students and eliminating the poorest physical facilities). When selecting the number of factors to include, the administrator must consider their relevance to the reason for closure and the ease of application (that is, ease of data collection and analysis). Although it might seem simplest to give all factors equal weight, it is soon readily apparent that some factors are more important than others. A companion paper describes the practical aspects of the method in more detail. (Author/JM)