Within the UK educational authorities have a legal duty to undertake an assessment of children who are deemed to have 'special educational needs' and to draw up plans for meeting these needs. The procedures used are currently under review, and as a contribution to this a study of parental views was commissioned in Northern Ireland. Over 1000 self-selected parents completed a structured postal questionnaire and a random sample of nearly 100 parents took part in follow-up telephone interviews. Information was gathered on the children's characteristics as well as parental experiences and opinions of the process. The majority of parents appear to be satisfied with both the assessment and statementing process, reporting that it fairly and accurately reflected their child's needs. Moreover, most parents felt that it had been beneficial for their child, and to a lesser extent, for them personally. Multivariate, statistical analyses identified the characteristics of dissatisfied parents. Most parents identified specific improvements they would like to see in the process and many of these are applicable beyond the formal procedures used in the UK. In the main, these centred on the relationship between parents and professionals, improved communication between them and access to clear information. It is argued that future decisions about the form and content of statutory procedures for children with special educational needs must be done in full consultation with parents and alongside the evolving values that underpin societys responses to diversity and our understanding of what it means to have a disability. The viewpoint of the child also needs to be considered more so than in the present arrangements and the dearth of research in this area is noted.