According to Finnish educational legislation pupils with special educational needs or disabilities should be educated in mainstream schools in inclusive settings. However, the schools are not obliged to implement inclusive practices and thus the situation differs much from one school to another. The aim of the research project "Models of Inclusion - Case Studies of Finnish Comprehensive Schools" is to study the processes and descision making behind educational placements for students with special needs in mainstream schools.Four schools (comprehensive schools with grades 7-9) from different parts of Finland were chosen for the study. All of the schools had experience of enrolling pupils with special educational needs. A case-study approach was adopted. The data was collected by semi-structured interviews with subject teachers and principals. Also observations were used. The interviews were transcribed, coded and categorized into three themes; policy, implementation and vision of inclusive education.Preliminary results show that teachers and principals of all four schools had no clear and outspoken policy of what inclusive education meant in their school. The descisions regarding educational placements for students with special needs were based on ad hoc - solutions; some pupils were placed into mainstream classes while others (with similar educational needs) were not. However, also those pupils placed into mainstream classes were frequently pulled out for instruction by the special needs education teacher, at least in the "core subjects" languages (swedish and finnish) and mathematics. Also the vision of inclusion was not clear, at least not for the teachers. They talked about practical matters, such as resources, class-sizes and teaching assistants while the principals had a more ideological view of inclusion. The results indicate that developing the inclusive school is not seen as the concern of the whole school but rather as an option for those teachers who are willing to face the challenge. In order to respond to student diversity and to develop inclusive practices the issue of inclusion must be seen as part of overall school development strategies.Dyson, A. & Millward, A. (2000). Schools and Special Needs. Issues of Innovation and Inclusion. Paul Chapman. Skidmore, D. (2004). Inclusion: The Dynamic of School Development. Open University Press. Ström, K. (2006). En skola för alla? Perspektiv på inkluderande undervisning i Svenskfinland. Publikationer från Pedagogiska Fakulteten vid Åbo Akademi.