Part of a series of reports based on descriptive information on more than 9,000 special education students derived from the Special Education Expenditure Project data for the 1999-2000 school year, this report provides information on spending for transportation services for students with disabilities. Major findings include: (1) during the 1999-2000 school year, the nation's school districts spent around $13.1 billion on home-to-school and school-to-school transportation services for all K-12 students in public schools and of this, total expenditure for special education is estimated to be about $3.7 billion; (2) the regular education transportation expenditure per pupil is an estimated $442, while the special education transportation expenditure per pupil is approximately $4,418; (3) about 1.97 million or 33% of students with disabilities receive transportation services provided by their district; (4) the number of students receiving special transportation has declined from 30% in 1985-86 to 14% in 1999-2000; (5) since 1985-86, the special transportation expenditure per pupil in constant dollars has increased from about $2,463 to $4,418, an increase of 80%, while the per pupil spending on regular transportation rose from $365 to $442, an increase of 20%; and (6) special transportation spending per pupil is nearly ten times greater than spending on regular transportation. (CR)