The purpose of this paper is to explore the similarities and difference in approaches to the identification and education of high ability students in Scotland and Ireland. It is proposed that a belief in an egalitarian education system has led to the emphasis on opportunity for all. Scotland and Ireland have firmly embedded the education of high ability students within an increasingly inclusive education system. There have been no specific national policies or reports on the education of high ability students, in either country, since 1993. However, recent legislation has implications for the teaching of such students. In Scotland the Additional Support for Learning Act (2004) and in Ireland the recent Education for Persons with Special Educational Needs Act 2004 each have specific implications for the education of high ability students. The identification of high ability students is a thorny issue and one that is frequently associated with the assessment of intelligence. Where traditional views of intelligence as a single, measurable entity exist, there is likely to be a narrow focus on the identification of highly able students in the traditional subjects of mathematics and language. If the plural notion of intelligences is embraced then the numbers of pupils recognised as having high abilities will be greater. This wider view is also likely to include pupils who may not previously have been considered as highly able such as students: with disabilities, those from areas of deprivation, those labelled as 'less able' in specific areas of the curriculum, those who have not yet demonstrated their potential. However, the recent legislation in both countries has implications for the education of highly able students within an inclusive framework. The translation of the legislation into practice and the approach towards the identification of high ability students will subsequently impact on both provision and identification of high ability students. Whether or not provision should be made specifically for pupils who are deemed to be highly able is the cause of much debate. There is an anxiety on the part of educators and parents that labelling a child as highly able at an early age may lead to them being isolated from their peers. Others fear that once labelled 'hot housing' may occur during which time students may 'switch off' their special talent or ability. This paper will seek to do three things. First it will explore the legislation surrounding the education of high ability students in Scotland and Ireland and it will show how legislation enshrines the rights of the highly able in law. Second it will consider the identification processes that are found in each country and consider their relative merits in light of the legislation. Third it will examine the provision for high ability students within each country for evidence that the education of highly able students is encompassed by an inclusive approach.