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The only way to produce a statistically valid concordance is to give the two tests to the same population.
The College Board and the ACT worked together to complete a study of all the students in the high school graduating class of 2006 who took both the ACT and the SAT.
A concordance study and the resulting tables, which reflect data from a group of students who have taken both tests, provide the best possible estimated comparison.
The ACT-SAT tables are based on an entire cohort of students who completed both tests, but this sample is not representative of all ACT or SAT test-takers. The tables, therefore, may not be appropriate for use with scores from students who take either ACT only or SAT only.