This is the third biennial report to Congress on the implementation of the "Elementary and Secondary Education Act's" Title III State Formula Grant Program (also known as the English Language Acquisition State Grants Program). This report provides information regarding the U.S. Department of Education's efforts to hold states accountable for ensuring that all limited English proficient (LEP) students attain English proficiency and are achieving in reading/language arts and mathematics at the same high level set by the states for all students. Under these grants, states also are accountable for the education of immigrant children and youth. In this report, the U.S. Department of Education presents data reported by the 50 states, the District of Columbia, and the Commonwealth of Puerto Rico on how well states are meeting their goals for LEP students' content area achievement and English proficiency for the school years (SY) 2006-07 and 2007-08. These data are state-reported, but not all states provided all the data requested. In many, but not all cases, the states provided an explanation for why required data were not submitted. The Commonwealth of Puerto Rico received Title III funding in only one year (SY 2006-07) covered by this report. The Commonwealth reports the number of limited Spanish proficient students (instead of limited English proficient students), and provides services for limited Spanish proficient students. Only the funding that the Commonwealth receives and the number of limited Spanish proficient students identified are reported in the main body of this report; additional information on Puerto Rico is included in the state profiles section of the report. Throughout this document, the number of states providing information is noted. This report provides a list of abbreviations and definitions. The following appendices are included: (1) Summary of Results Organized around the Nine Statute-Based Report Elements; and (2) Comments from States on Calculations to Determine Number of Teachers Needed in 5 Years. [For the second biennial report, see ED564285.]