This research contrasts two urban school districts that serve similar populations yet vary notably with respect to the provision of speech and language services. The results suggest that variation in the provision of speech-language services is driven by district-level variations in budgetary and legal contexts as well as procedural differences. This article explores how federal and state education policies, district policies, budgetary and legal pressures, as well as procedural differences work in concert to shape the implementation of Individuals With Disabilities Education Act with respect to the provision of services to students with speech-language impairments.