Funding special education is an ongoing subject of discussion and debate. It is also exceedingly complex. One state's funding methodology is rarely, if ever, completely comparable to another's, and yet people are constantly comparing them in search of the right one. In this article, the author suggests that people are looking in the wrong places and asking the wrong questions. She believes that a school must make a commitment to becoming a responsive learning environment. The school must seek to build a general education program that deliberately, thoughtfully, and comprehensively believes that all students can learn and can achieve to high levels. Teachers must believe that the challenge is to find what is necessary for learning to happen and provide a good opportunity for learning to every student. Thus, she states that commitment will bring resolution to the issue of special education funding. (Contains 2 notes.)