This multimethod study investigates the attitudes teachers in urban and low-income schools have about teaching early elementary students. The authors examine the contextual characteristics of elementary schools where such teachers are willing to take responsibility for children's learning. The quantitative analyses focus on a subsample of students and teachers in low-income schools from The Early Childhood Longitudinal Study-Kindergarten cohort. The qualitative data are drawn from a 2-year intensive study of eight kindergarten teachers and four first-grade teachers in urban public schools, with a focus on interviews with a subset of "highly responsible" teachers. The authors discuss policy implications, especially related to how to improve teachers' attitudes toward children from low-income environments. (Contains 7 notes and 6 tables.)