This paper outlines the findings from one dimension of a large–scale research project which addressed the PL requirements of specialist inclusion/SEN teachers in Ireland. Two aspects relating to the context of professional learning are explored here: the professional learning opportunities preferred by teachers and the professional learning opportunities which, in principals' and teachers' estimations have been found to be most beneficial in enhancing teachers' expertise. In the light of the research findings and current literature pertaining to the area, opportunities for PL for inclusion are reviewed and a '4–ply' model proposed which draws on four complementary layers: system supports, tertiary level input, school development and teacher self–enhancement.