This article considers the increased identification of special educational needs in Australia's largest education system from the perspectives of senior public servants, regional directors, principals, school counsellors, classroom teachers, support class teachers, learning support teachers, and teaching assistants (n = 30). While their perceptions of an increase generally align with the story told by official statistics, participants' narratives reveal that school-based identification of special educational needs is neither art nor science. This research finds that rather than an objective indication of the number and nature of children with special educational needs, official statistics may be more appropriately viewed as a product of funding eligibility and the assumptions of the adults who teach, refer, and assess children who experience difficulties in school and with learning.