This report addresses some of the concerns surrounding smaller classes and looks at whether reduced class sizes result in higher achievement levels, and concludes that it in fact does increase student achievement, so long as classes do not exceed 17 students. But many critics question whether the high cost of reducing classes to 17 or fewer students justifies the results. Achievement and cost-efficient comparison are then made between small classes, a combination of methods such as one-to-one tutoring by certified teacher, peer tutoring, and cooperative learning. States, such as California, that have witnessed a decline in student scores, when compared to other states, are eager to implement changes to stop the slide in academic achievement. Research has shown that decreasing class sizes is not the most efficient way of improving achievement, but all approaches have cost implications. (RJM)