Recent federal legislation is affecting how special educators assess students, select curricula, document growth, teach, and consult--in short, how they spend their time during a school day. This study empirically measured special educators' use of time over the course of several weeks. It compared actual time use with its perceived value by both the teachers and their principals. Congruence between actual time use and its valuation was generally high but not so in select areas. Likewise, special education teachers and their administrators largely agreed in valuation but were far apart in some areas. A better understanding of the administrative duties required of teachers may help administrators appreciate the scope and demands of such nonteaching duties. A new level of communication may lead to more administrative support, as related to prioritizing administrative duties, thereby allowing teachers the time to engage in the tasks they value most. (Contains 2 tables and 2 figures.)