A policy o f inclusion is based on values o f equality, participation and the right o f all pupils to an education appropriate to their needs. However, a values-based policy such as inclusion can prove problematic when values appear to contradict one another and tensions, or dilemmas, arise. P olicy based on equality o f access and participation, and on the provision o f an education appropriate to the needs o f the individual, can create difficulties in terms o f its implementation. The increase in the number o f pupils with special educational needs enrolling in mainstream schools over the last ten years demonstrates a desire b y parents to have their children educated in a mainstream environment with their peers. H owever, a trend has developed in recent years whereby som e pupils with M ild General Learning Disabilities (M GLD) are leaving mainstream primary and post-primary schools and transferring to special schools for pupils with MGLD. The aim o f this study is to explore factors which influenced the transfer o f a cohort o f pupils with M GLD from mainstream schools to special schools for pupils w ith M GLD, from the perspectives o f key stakeholders in the transfer process. These include teachers and principals in mainstream and special schools, as w ell as pupils with M GLD and parents. The study also aims to identify differences in educational provision between both sectors. The role played by the stakeholders in the transfer process is also examined in order to explore issues related to power in decision-m aking processes with regard to educational provision for pupils with M GLD. A m ultiple case study design was employed, with four special schools for pupils with M GLD participating as cases in this study. A ll participants were interview ed and a theoretical framework, incorporating macro and micro levels o f analysis, was designed to guide interpretation o f data. The findings indicate that a number of factors influenced the transfer of pupils from mainstream schools to special schools for pupils with MGLD. These included social, emotional and behavioural difficulties, difficulties accessing the curriculum in mainstream schools, dissatisfaction with resources and supports in mainstream schools and issues relating to school structures and organisation. Differences in provision between mainstream and special schools for pupils with MGLD were identified in each of these areas. The findings also indicate that parents and pupils played a subordinate role in the decision-making process regarding the transfer to special schools. This study is timely in light of recent policy developments in special education. Inconsistencies in policy with regard to educational provision for pupils with MGLD are identified and the findings illustrate how conflicting policy frameworks create confusion and uncertainty for teachers, pupils and parents.