This research quantitatively explores the relationship between per pupil expenditures on instruction and academic outcomes on Michigan Student Test of Educational Progress (M-STEP) in Michigan state public schools. This study particularly focuses on per pupil spending on instruction in public schools in Michigan. The sample tested included all regular public school districts in Michigan (N=540), approximately 3,000 schools (N=2,996). This outcome of the study conducted helps to inform the conversation on the impact of spending in Michigan public schools.Six multiple linear regression models were designed and the results reported that per pupil spending on instruction was significantly impactful on academic proficiency when controlling for student/teacher ratio, type of district (i.e., urban, rural/town, and suburban), and racial compositions of a district; however, the effect size of per pupil spending was not practically impactful encouraging investigation into other variables. The most impactful variables across the models were: (1) the percent of the district that served White students and (2) the percent of the district serving children who were economically disadvantaged. Further investigation is necessary in order to more comprehensively understand the causes for chronic disparate outcomes among American students as this study is limited to standardized proficiency scores in one geographic region of the country.