The intention with this study is to investigate how schools are affected by state and municipal documents when they organize the education for children with special needs. The study is based on following questions.

• How do decisions on state and municipal level of politics affect the decisions that the principals make concerning organization, and do the school leaders think that the decisions are made on the right level of liability?
• What is the relationship between economic decisions and pedagogical decisions?
• What decides whether the schools have children with special needs integrated in their ordinary classes, or if they receive segregated remedial courses, and what are the views on an equivalent education?

The study is conducted through interviews with principals of three schools, one politician on municipal level and one special education teacher. The interviews are linked to an historic background as well as current studies and discourses. The study shows that there are contradictions between state, municipality and school goals. When the state formulates documents to ensure that all children in Sweden get an equivalent education there is no considerations of the economic conditions of the municipalities. The conclusion is that all the schools in this study have their own model for helping students with special needs, and show different ways do reach the state and municipal regulations. Still, national distribution of finances affects the municipal finances. In municipals with large socio-economic difficulties the schools gets less money, and that conflicts with the regulation regarding an equivalent education for all students. All types of assistance for students with special needs are not available at all schools.