This paper presents the findings of a study that examined the transition services of individualized education programs (IEPs) for high school students with special needs. The Program Evaluation for Procedural and Substantive Efficacy of Transition Services was used to analyze 282 IEPs in terms of procedural compliance with the Individuals with Disabilities Education Act, substantive content of goals and objectives written, and congruence between present level of performance statements and types of annual goals written. Results were analyzed across special education classification and school district size. No significant differences were found for school district size. Overall compliance varied by the types of items examined. Additionally, the number and type of annual goals written and number of short-term objectives met varied depending on the student's special education classification. More academic and transition goals were written than behavioral and other goals for students in all special education categories. Students with learning and emotional disabilities tended to have more academic goals written for them than any other type. Students with educable mental disabilities and low incidence disabilities tended to have the most transition goals written. Overall, IEPs had several problems with congruence. A summary of methodology procedures is appended. (Contains 13 references.) (CR)