The paper will be based on a comparative research project exploring educational reforms in Norway, Sweden and Great Britain. From a political science view the project is concerned both on policy making and practise in education. Based on case studies at school level in two of the three countries, Sweden and Norway, we discuss how neo-liberal trends in education policy is interpreted and implemented. Both in Sweden and Norway changes can be explored from two different points of views. Firstly, the basic social democratic comprehensive values characterising the post Second World War period is reformulated. Secondly, the bases of policy making is reorganised from extended participation of professions in the making of education policy to exclusion of professional knowledge. The changes are reflected in new educational aims such as more strongly individualised teaching, public utility and respect for multiplicity. Moreover, the education policy has been more politicised due to the exclusion of several actors in the policy making process, and the changed role of education as a societal institution for social equalisation to a social institution for economical development. The reforms were introduced several years earlier in Sweden than in Norway. We wish to explore whether the implementation in these to Nordic countries follow the same path or differ. We expect both the point of time and national context being decisive for implementation at school level. An important part of our research project is the relation between policy, i.e. centrally prescribed goals, and how these policies and goals are being understood and implemented at school level. The teachers are the vital implementers of education policy and are thus in position to adapt, transform or reject policies. We will present a preliminary analysis based on case studies carried out spring 2005 at four schools in Sweden and Norway. The interviewed will be teachers and heads in primary and lower secondary schools. The study aims to identify changes due to the policy intentions, for example: the relations between heads and teachers, new forms of collaborations inside and outside school, educational organisation, assessment and control. A working hypothesis is that the reforms are being more reluctantly implemented in Norway than in Sweden, partly due to a stronger teacher opposition at local level in Norway. Thus an implementation in accordance with the national policies is dependent on teachers' trust, acceptance and professional recognition.