On the first day of school this year 435 students reported to Howard Middle School Last on 460 attended Find percent change for attendance?

The change in attendance is 460 - 435 = 25 students.

To find the percent change, we divide the change in attendance by the original attendance and multiply by 100:

(25 / 435) * 100% ≈ 5.75%

Therefore, the percent change in attendance is approximately $\boxed{5.75%}$. This is an *increase* in attendance.