This is the 32nd Annual Report to Congress on the Implementation of the Individuals with Disabilities Education Act, 2010. Section 664(d) of the Individuals with Disabilities Education Act (IDEA) (P.L. 108-446), as reauthorized in 2004, requires that the Department of Education report annually on the progress made toward the provision of a free appropriate public education to all children with disabilities and the provision of early intervention services to infants and toddlers with disabilities. The "32nd Annual Report to Congress on the Implementation of the Individuals with Disabilities Education Act (IDEA), 2010" describes the nation's progress in: (1) providing a free appropriate public education (FAPE) for all children with disabilities, (2) ensuring that the rights of children with disabilities and their parents are protected, (3) assisting states and localities in providing for the education of all children with disabilities, and (4) assessing the effectiveness of efforts to educate children with disabilities. The report focuses on the children and students with disabilities being served under "IDEA," Part C and B, nationally and at the state level. In particular, Part C of "IDEA" provides funds to states to assist them in developing and implementing statewide, comprehensive, coordinated, multidisciplinary interagency systems to make early intervention services available to all children from birth through age 2 with disabilities and their families, whereas Part B of "IDEA" provides funds to states to assist them in providing FAPE to children ages 3 through 21 with disabilities who are in need of special education and related services. Throughout this report, infants and toddlers served under "IDEA," Part C, children served under "IDEA," Part B, and students served under "IDEA," Part B, refer to individuals with disabilities who receive services under "IDEA," Part C or Part B. "Special education services," which is referenced throughout this report, is a term that is synonymous with services provided under "IDEA," Part B. Similarly, "early intervention services" is a term used synonymously with services provided under "IDEA," Part C. The following are appended: (1) Infants, Toddlers, Children, and Students Served Under "IDEA," by Age Group and State; (2) "Developmental Delay" Data for Children Ages 3 Through 5 and Students Ages 6 Through 9 Served Under "IDEA," Part B; and (3) Differences in State Reporting of "IDEA," Part B, Disabilities.