The most persuasive critique of my conclusion that variations in school resources are not related systematically to students’ performance would be evidence to the contrary. But none is offered by Spencer and Wiley, and none is to be found. The main substantive argument in their article relates to the possibility that schools or teachers pursue different goals. They argue that measures of performance that do not reflect differences in goals might be misleading. School resources may be related to the achievement of these goals even though unrelated to “performance” as measured in the studies that my article summarizes.