nÃo hà / A investigaÃÃo foi realizada no ano letivo de 2012 em trÃs escolas municipais de Fortaleza-CE, tendo como objetivo geral analisar a prÃtica pedagÃgica do professor do Atendimento Educacional Especializado (AEE) junto ao aluno com deficiÃncia intelectual na Sala de Recurso Multifuncional (SRM). As particularidades presentes nas prÃticas docentes desenvolvidas nesses contextos tambÃm serÃo analisadas de modo a identificar a organizaÃÃo fÃsica e pedagÃgica da SRM e a pertinÃncia dos objetivos e das atividades segundo a problemÃtica apresentada por essa populaÃÃo. A pesquisa apresenta como referencial teÃrico os pressupostos psicogenÃticos e sociointeracionistas de Piaget e Vygotsky, respectivamente, bem como os aportes que norteiam os aspectos estruturais e funcionais do aluno com deficiÃncia intelectual. Para subsidiar os estudos sobre Atendimento Educacional Especializado, utilizamos diferentes pesquisas da Ãrea e documentos legais que orientam esse serviÃo. Na escolha metodolÃgica, optamos pela abordagem qualitativa e pelo mÃtodo de estudo de casos mÃltiplos. Foram utilizados como procedimentos a entrevista semiestruturada, a observaÃÃo com base em uma escala elaborada para esse fim, bem como a anÃlise documental dos planos de AEE, dos estudos de casos e dos registros das atividades. Participaram desta pesquisa trÃs professoras (P1, P2 e P3), vinculadas à rede pÃblica, as quais atendiam alunos com deficiÃncia intelectual (A1, A2 e A3). Os resultados foram registrados em uma escala de observaÃÃo, e, no segundo momento, definiou-se trÃs dimensÃes (1. Sala de recursos multifuncional: espaÃo do atendimento educacional especializado; 2. FunÃÃes, ConcepÃÃes e AÃÃes do professor do AEE X PolÃtica de EducaÃÃo Especial na perspectiva da EducaÃÃo Inclusiva; 3. O aluno com deficiÃncia intelectual e a intervenÃÃo pedagÃgica do professor da Sala de Recursos Multifuncional), contendo cada uma delas categorias, constituÃdas do agrupamento de subitens da escala de observaÃÃo. Os resultados apontaram que as professoras seguiam um roteiro para elaboraÃÃo do plano de AEE e definiam em seus planos a frequÃncia dos atendimentos, os materiais e recursos necessÃrios, a duraÃÃo das atividades e a organizaÃÃo dos alunos na SRM. TambÃm se observou que as professoras participantes elaboravam o estudo de caso com base no roteiro de proposiÃÃo de um caso, bem como registravam o desempenho dos alunos em instrumentais especÃficos para esse fim. Essas atividades, no entanto, nem sempre atendiam as especificidades pertinentes à natureza do trabalho do AEE. Identificamos propostas vinculadas ao reforÃo de conteÃdos curriculares, alÃm de outras estruturadas com base em situaÃÃes lÃdicas. Estas Ãltimas, na maioria das vezes, nÃo contribuÃam para o desenvolvimento cognitivo do aluno com deficiÃncia intelectual. Essas propostas eram pautadas pela variedade de oferta de jogos e de atividades, mas sem a mediaÃÃo explÃcita do professor. Acreditamos que as salas de recurso multifuncional constituem espaÃos auxiliares para o desenvolvimento dos alunos que apresentam deficiÃncia intelectual. Observamos, porÃm, que ainda hà desafios prÃticos quanto à compreensÃo do AEE para essa populaÃÃo, muitos deles, em virtude da fragilidade da formaÃÃo do professor especialista, falta de acompanhamento tÃcnico e ausÃncia de intercÃmbio com os professores da sala de aula comum. / The present research was conducted in three public schools in Fortaleza-CE during the academic year of 2012, aiming to analyze the pedagogical practice of the teacher who works on Educational Specialized Service, dealing with studentwho has intellectual disabilities in theMultifunctional Resource Classroom (MRC). The special features found in the teaching practices in these contexts was also analyzed to identify the physical and pedagogical organization of MRC and the relevance of the objectives and activities according to the issue found in this population. As theoretical referential, the study has made use of the psychogenetic andsocial-interactionistpresuppositions ofPiaget e Vygotsky, respectively, as well as the contributions that guide the structural and functional aspects of students with intellectual disabilities. To support studies on Specialized Education Service, it was made use of several researches in the area and also legal documents that govern this service. As methodological approach, we opted for a qualitative study and for the method of multiple case study. As procedure for data collection, it was made use of semi-structured interview, observation based on a scale developed with this purpose, and documental analysis of AEEâs plans, case studies and records of activities. Three teachers from Public Schools (P1, P2 and P3), who attended students with intellectual disabilities (A1, A2 and A3), participated of this study. The results were recorded on a scale of observation, and,in a second moment, it was defined in three dimensions (1. multifunctional resources classroom: space of the Specialized Educational Service;2. Functions , Conceptions and Actions of the AEE teacher X Policy of Special Education in the perspective of Inclusive Education; 3. The student with intellectual disabilities and thepedagogical intervention of the teacher working in theMultifunctional, Resource Classroom). Each of them contains categories constituted of the grouping of the sub-items of the observation scale. The results demonstrated that the teachers followed a script to formulate the plan of AEE and they defined in their plans the frequency of visits, materials and resources, duration of the activities and organization of students at MRC. It was also observed that the teachers elaborated the case study based on the guide of proposition for a case and recorded the performance of students in specific instruments for this purpose. However, these activities do not always attend the relevant particularities of the nature of the AEE perspective. It was identified some proposals to support the curriculum contents, and also others based on ludic situations. The latter, in most cases, did not contribute to the cognitive development of students with intellectual disabilities. These proposals were guided by a variety of games and activities, but without the explicit mediation of the teacher. We understand that the Multifunctional Resources Classrooms constitute supportive spaces for the development of students who have intellectual disabilities. However, we observed that there are still practical challenges regarding to the understanding of AEE for this population. Many of them due to the fragility of the educational training of the teacher to be a specialist in this subarea, the lack of technical support, and the absence of interaction with the teachers of regular classroom.