27 at a policy level" (p. 50). Cummins points out a pattern of results in hundreds of evaluations of bilingual programs as evidence of the common underlying proficiency of language acquisition. He further points to his correlational study (1979) of first and second languages as evidence in support of the CUP theory in terms of academic skill. BICS are not so easily transferred across languages. Age of entrance into the second language learning environment also affects speed and amount of transfer, with older children mastering second language morphology and syntax skills, the skills taught at school, more quickly than younger children. Younger children have an advantage in phonology, essentially a BICS area of language proficiency. Of importance here is the fact that students had mastered the second language sufficiently to score equally, or nearly equally as well, on both first and second language tests. Cummins (1979) points out the need for empirical investigation of the relationship of first language proficiency and second language acquisition. Cummins et al. (in press) conclude after researching dissimilar populations of Japanese and Vietnamese students that first language ". . cognitive/academic proficiency accounted for a highly significant proportion of variance in L2 (second language) cognitive/academic pro ficiency, as predicted by the interdependence hypothesis" (p. 32). Older Japanese students continued to develop first language cognitive/ academic skills to a greater degree than younger Japanese children in the study. According to the researchers (Cummins et al., in press), their recent work has been exploratory but has allowed them to conceptu alize the interdependence theory (of the relationship of first language