This paper analyses the special educational resources in the Swedish upper secondary schools using a total population survey that covers all upper secondary schools. Special educators and special teachers together constitute the special educational resources at each school. With two types of regression models (logistic and linear regression), the study investigates which variables at school level determine the presence and availability rate of special educational resources. The main findings are that there is a great difference between public and independent schools in the presence and accessibility of special educational resources, where many independent schools do not offer special educational support for their students. It also shows that what kind of provider (public or independent school) and the size of the school are especially important variables for predicting presence of special educational resources. When analysing the variance of availability rate of special educational resources, student variables (grades from compulsory school and parental educational level) on the school level, together with school size, are especially important.