This digest in Spanish discusses efforts to achieve financial equity in education. It describes the extent of financial disparity and how, after 3 decades of litigation, such disparities among districts and among states remain high. In New Jersey alone, the per-pupil expenditures ranged from $5,900 to $11,950. Even with such inequities, some promising developments are evident. A policy shift from horizontal equity (equal distribution of resources in an absolute sense) to vertical equity (distribution of revenue in pursuit of equality while considering differences among types of districts) is gaining strength. Also, a movement focused on school- and student-level equity, rather than district-level equity, is occurring. These developments reflect widespread notions that sufficient funding levels are needed to produce students who achieve at acceptable, specified levels. In addition to these shifts, some advances in the courts are evident, with many longstanding adequacy suits being decided in favor of plaintiffs. However, many challenges remain to achieving equity. These include the persistent questioning of whether education is a fundamental right, the intrinsic flaws in state-aid funding formulas, determining the correct mix of tax revenues, and the disrepair of school facilities. Finally, policymakers must adopt various strategies to ensure that financial equity is achieved. (Contains 17 references.) (RJM)