This report for Estonia forms part of the OECD Review of Policies to Improve the Effectiveness of Resource Use in Schools. The purpose of the review is to explore how school resources can be governed, distributed, utilised and managed to improve the quality, equity and efficiency of school education. School resources are understood in a broad way, including financial resources (e.g. expenditures on education, school budget), physical resources (e.g. school infrastructure, computers), human resources (e.g. teachers, school leaders) and other resources (e.g. learning time). Estonia was one of the countries which opted to participate in the country review strand and host a visit by an external review team. This publication is the report from the review team. It provides, from an international perspective, an independent analysis of major issues facing the use of school resources in Estonia, current policy initiatives, and possible future approaches. The report serves three purposes: (1) to provide insights and advice to Estonian education authorities; (2) to help other countries understand the Estonian approach to the use of school resources; and (3) to provide input for the final comparative analysis of the OECD School Resources Review. The scope for the analysis in this report includes early childhood education and school education (both general and vocational programmes). At the request of Estonian authorities, the focus areas of the Review of School Resources in Estonia were: (1) funding of school education (including distribution, incentives and transparency); (2) organisation of the school network; and (3) the teaching profession (including improving its attractiveness). Also, issues of special needs education and vocational education are addressed from the funding perspective, i.e. how the funding system can facilitate the achievement of policy objectives in special education and vocational education. Three annexes are included: (1) The OECD Review of Policies to Improve the Effectiveness of Resource Use in School; (2) Composition of the OECD Review Team; and (3) Visit programme. Individual chapters contain references.