As indicated by empirical research, non-promotion is a questionable alternative for students not experiencing success in school. However, due to poor design, studies do not clearly support promotion or non-promotion. This study attempts to match non-promoted first grade students with promoted peers with respect to IQ and age and compare their achievement and attitude toward school at a common point in time (the third grade level). The study reported on herein compared the achievement test scores and attitude regarding the social-emotional and educational aspects of school of third grade students matched according to IQ and age who were promoted and non-promoted at the first grade level. The California Achievement Test (CAT) scores (reading, language, math, and total achievement) were compiled from the level 13, form C of the CAT. The attitude ratings were gathered from responses on an attitude questionnaire designed by the researcher. After compiling the data, a test of significance (t-test) was used to determine any significant differences between the promoted and non-promoted groups. The promoted students in this study were significantly stronger in reading vocabulary, language mechanics, overall language skills, math computation, overall math skills and overall achievement. However, there was no significant difference in the achievement of the promoted and non-promoted students regarding phonics, structural analysis, reading comprehension, total reading, spelling, language expression, and math concepts. There was also no significant difference in the attitude toward school of the promoted or non-promoted first grade students at the third grade level. Promotion/non-promotion decisions require careful consideration. Educators need to be cognizant of what research suggests regarding this issue in order to best serve the students who are being considered for non-promotion.