I would like to add a few comments to the thoughtful article written about two Maryland elementary schools {"In Maryland, A Tale of Two Schools," front page, Jan. 14}. There was much emphasis given to the money spent per pupil. My son attends Fields Road School, and money spent would not adequately explain the educational difference.

Money is but one of the factors that goes into the creation of a good educational system. I would agree with the comments that a strict analysis of money spent to "product produced" would yield ambiguous results.

I chose Montgomery County as my home primarily because of the quality of its school system. Many people who value education will be drawn to a community that values the quality of its public school system. The ethnic and socioeconomic mix shows that families with those values can move into an area with a good school system. The price paid is acceptable: a smaller house for more dollars and higher taxes relative to a similar area with fewer community services.

Ultimately, it is the parental involvement with their children and school along with the emphasis placed on education that determines the quality of the school system. I don't know how to translate involvement into money spent per student.

Fields Road School has an active Parent Teacher Association and a variety of integrated parent-teacher committees that address the potential problems students and school may face. I would submit that it is these interactions that primarily determine the quality of education ultimately delivered to the student.

KENNETH HOFFMAN Gaithersburg