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The present work focused on presenting the result of an investigation carried out in the multifunctional resource room (SRM) in a municipal school in Fortaleza-CE. We had as objectives: objectives to analyze how AEE happens in the municipal school of Fortaleza Maria Das Dores, to know the resources offered to special education students at SRM and to identify the main difficulties faced by professionals in this area. In this sense, we reviewed the literature on the subject, analyzing the Brazilian legislation on Special Education, such as: The National Policy on Special Education in the Inclusive Perspective of 2008, Resolution No. 4, of October 2, 2009, which institutes Operational Guidelines for the AEE in Basic Education, Special Education modality; the Resolution Municipal Council of Education of Fortaleza No 015/2017; Resolution 10/2013, which establishes norms for special education in the perspective of inclusive education and for ESA in the Municipal Education System of Fortaleza, as well as based on the research by Gomes (2016), Mantoan (2003), Costa (2013) , among others. As instruments of data collection we use semi-structured interviews, document analysis and observation. The preliminary results showed that the ESA carried out in the Multifunctional Resource Room happens in a complementary and supplementary way for students with disabilities, global developmental disorders and high skills or giftedness. We observed that the resources used are those established for Type I classrooms, according to the Guidance Manual of the SRM's implementation program and the AEE teacher, listed that her main difficulties are the resistance that elementary school teachers II have in relation to the assistance and working together and the significant decrease in the offer of continuing education courses. Thus, we conclude that, despite advances throughout history, there is still a considerable way to go for there to be consonance between the letter of the law and the practice in public schools.

Sala de recursos multifuncional: o atendimento educacional especializado na escola municipal de Fortaleza