The identification of students with "serious emotional disabilities (SED)" often found without a systematic framework to guide the practice. This resulted in the losing link among the definition of SED, procedure of identification, and the assessment. This article discussed the process of identification of SED from the definition of SED and the operational procedure of SED. The "Socrates' self dialogue" was used to clarify the rationale behind decision making during the assessment. The emphasis of school-based approach for special education was addressed by defining the role of medical diagnosis in the identification of SED. Finally, a case of the identification of SED implemented in Taiwan was discussed as an example of the discrepancy between theory and practice. Through the case study, more understanding of educators working with SED students was expected.