This document is the 26th in a series that presents data on school districts in Minnesota in the areas of enrollment, staffing, and finance. Since 1994-1995, data has been presented as per average daily membership, but before that, weighted average daily membership was used. Increases in student enrollment in Minnesota began with the 1985-1986 school year and continued through 1999-2000, but at a reduced rate. Enrollment in 1998-1999 totaled 846,664 average daily membership. These students are enrolled in districts that vary greatly in size, but the 10 largest districts enrolled almost 30% of the state's public school students. The sections of this report are: (1) "Introduction"; (2) "Uniform Financial Accounting and Reporting Standards Sources of Expenditure Data Definitions" (3) "Trends and Patterns"; (4) "Definitions of Data Elements"; (5) "List of School Districts"; (6) "Map--Minnesota Counties and Development Regions"; (7) "Data for School Districts"; (8) "Data for Counties, Development Regions, and the State"; (9) "Data for Enrollment Size Groups"; and (10) "Summary Statistics." Sections 7 through 10 are in table form. (SLD)