This study focuses on rural-urban public high school efficiency. School efficiency is defined as the maximum level of educational attainment obtained by given level of school inputs. In this study, school efficiency is assessed by means of data envelopment analysis (DEA) with an application to the state of Georgia using data collected on county school. Urban and rural school efficiency is evaluated by a two- step estimation process. First, a nonparametric Mann-Whitney U-test is used to determine whether the differences in mean efficiency scores between urban and rural county high schools are significant. Differences in mean efficiency scores between urban and rural county high schools are found to be significant. Second, by means of a Tobit regression analysis, factors that may contribute to this efficiency difference between rural and urban school are evaluated. The regression results confirm that rural schools operate less efficiently than urban schools. The estimated percentage of adults residing in the county school district with at least a bachelor's degree, number of people residing in the county which recognize their race as "white", and whether the school met adequate yearly progress as by the No Child Left Behind Act contribute to the differences in efficiency scores.