This paper describes the research and development of a conceptual framework to use in restructuring rural schools. In reviewing the literature of school restructuring, citations were categorized under concepts related to fundamental change. Initial assumptions about school restructuring were identified, such as "learning is participatory." Ordering concepts in the literature were synthesized into four environments for interaction: curricular, instructional, coordinating, and governing. The researchers developed a conceptual framework to determine a school district's commitment to comprehensive change and to help rural school districts in planning and steering their comprehensive change efforts. The restructuring framework has three dimensions. First, the environments are represented broadly as program environments and policy environments. Second, activities in each of the environments are categorized as valuing, reflecting, or acting. Third, different perspectives about appropriate activities are described as technical, interpretative, and critical. The following four steps are proposed for working with rural school districts using the conceptual framework: (1) asking districts to assess their current restructuring approaches; (2) analyzing their level of commitment to comprehensive change; (3) providing assistance in district planning efforts; and (4) assisting the district in carrying out its plans. The paper contains two figures. (KS)