This paper proposes that learning and teaching for pupils with severe and profound and multiple learning difficulties could be enhanced by a closer focus on emotional factors and on the careful identification of what is meaningful for them. Phil Goss, senior lecturer in counselling and psychotherapy at the University of Central Lancashire draws on understandings about emotional development gleaned from child psychiatry and psychotherapy to inform our awareness of the deep-seated factors that may influence the complex needs of these pupils. He describes a research study in which he analysed findings from interviews with parents and carers about their perceptions of what is meaningful for their children. These outcomes are elaborated using findings from a pilot study on one pupil in which perceptions about what is meaningful for him were used to inform the ongoing planning of his learning. Phil Goss then uses the implications of this study to argue for fuller and more systematic involvement by parents and carers in planning for pupils with severe, and profound and multiple learning difficulties. Finally he suggests ways in which access to learning could be rendered more fruitful by adopting a meaning-led approach.