Nearly all Southern Regional Education Board (SREB) states have a state-sponsored virtual school, and the remaining states are either planning or beginning initial implementation. Just 12 years ago, none of the 50 states used the Web to provide courses to middle grades or high school students. By 2000, several SREB states, including Florida, Kentucky, Louisiana, and West Virginia, had or were beginning to implement state-sponsored virtual schools. Today, SREB states lead the nation in the creation of state virtual schools. The total number of middle grades and high school students enrolled in state virtual schools throughout the region has increased steadily each year. Student enrollment in state virtual schools in academic year 2006-2007 rose from the previous year in nearly every participating SREB state. This "Report on SREB State Virtual Schools," August 2007, is the third year that the Educational Technology Cooperative has surveyed and collected detailed information about the status of state virtual schools in SREB states. It contains information submitted by the states about the academic year 2006-2007, including summer and fall 2006 and spring 2007. Updating and collecting more data than was presented in the 2006 report, it reflects states' increasing use of the Web as an effective alternative to the traditional classroom for meeting students' academic needs, regardless of where they reside in their state.