Much of the development community has advocated decentralization of basic education, and many countries have implemented some form of decentralization policy. This paper explores one important facet of the reform process: the relationship between the creation of of® cial legislation, on the one hand, and the actual implementation of changes in governance, on the other. Most countries have, like Mexico, followed a strategy of legislation ® rst and actual reform second. Nicaragua pursued a very different strategy, implementing signi® cant changes in governance with little legal framework. Each strategy had bene® ts and pitfalls, but the comparison of the two experiences illustrates that prioritizing the creation of a legislative framework, as most countries have done, is no golden rule. Reforming governments have important lessons to learn from considering the attributes of both strategies to allow enough¯exibility to facilitate learning by doing and to minimize wasted administrative effort and political capital, without jeopardizing the reform because of uncertainty and a lack of transparency.