This study examined the recording of special educational needs as required by the 1980 and 1981 Education Acts of Scotland, focusing on differing criteria for opening Records of Needs. The study conducted a national survey over 4 sample months of recording activity, interviewed key informants (usually a school's principal psychologist or education officer responsible for special needs) concerning four standard vignettes of representative pupils with special educational needs, and tested the feasibility of a proposed model. The national survey covered 767 recorded children, of whom three-fourths had records opened at the preschool and primary school age and one-fourth at the secondary level. The study found an increase over the past 5 years in the numbers of recorded pupils in mainstream settings. The interviews with key informants found that the decision to open a Record of Needs involved such factors as the level of adaptation required in relation to the physical environment and the curriculum and the level of specialized resources and support required. A model is presented which replaces the term "special educational needs" with "educational support needs" and offers a level of needs matrix encompassing: (1) the physical environment; (2) the curriculum and how it is delivered; and (3) the level of support required to engage optimally with the curriculum. (Contains 10 references.) (DB)