This paper considers the contemporary debate about inclusion and inclusive education as this affects children with special educational needs/disabilities. It addresses the continuing question of the relative contributions of value and evidence based considerations in making policies and developing practices. The main point of the paper is to argue that we cannot avoid dealing with these questions and that there is a need for a constructive synthesis of value, conceptual and empirical matters to resolving questions about inclusion. Though this may seem uncontroversial, it is argued that there are hard decisions to be made, or dilemmas surrounding how we address differences which arise from potentially conflicting values--the values of inclusion and individuality. The paper also discusses the contribution of empirical research evidence in the context of these dilemmas. The paper concludes with a rejection of the values/rights versus "what works" positions and opts for the challenge of recognising different values, how they can conflict and how this tension needs to be resolved and the role of evidence in finding a resolution.