The Nebraska Educational Service Units (ESUs) are intermediate agencies providing supplementary educational services to school districts in Nebraska. Created in 1965, the services and programs provided by ESUs have evolved over the years to meet the changing needs and requests of schools districts. Their current focus is on providing services in the areas of staff development, technology and instructional material services. Schools benefit from cooperative programs provided through the service units that can increase cost-effectiveness.

Currently, there are 18 units, across the state serving school districts in multiple counties. The governing board of an ESU includes individuals elected from each of the counties within the boundaries of the service unit as well as members elected at large. However, the two largest school districts in Nebraska, Omaha Public Schools and Lincoln Public Schools, each have their own education service unit to provide services to the District. By statute, the board of Omaha Public Schools also serves as the governing board of Educational Service Unit No. 19, which provides services to Omaha Public Schools. 

ESUs may be supported by property taxes by contracts with local school district, by state core service funds and from outside reimbursements such as grants and service contracts. Visit the ESU Coordinating Council website for specifics on each ESU.