Since the Code of Practice was circulated in draft form in Ocotber 1 993 many teachers and others concerned with children with SEN have expressed reservations about it. These reservations have mostly not been about the usefulness of the procedures suggested by the Code but about the practicabil­ ity of implementing it in schools. This is because putting the Code into practice is likely to involve considerable extra work for all teachers concerned, particularly SEN co-ordinators . Also, the Government have made it clear that no additional money will be provided to schools or LEAs to implement the Code since it is considered that the existing resources which schools are given to cater for pupils with SEN should be sufficient. This has prompted some people to suggest that the Code is part of a cynical exercise by the Government to save money on children with SEN by placing more obligations on mainstream schools, thereby reducing the numbers of children obtaining statements of SEN and places in special schools.