Drawing on the theoretical work of the British sociologist Basil Bernstein, this paper documents how learning is structured and organised through play in three Early Years Education (EYE) settings catering for children aged three to five in England, UK. Its data address current issues raised within EYE research relating to 'quality and high returns' and 'school readiness' for compulsory education. The analyses reveal that multiple forms of play are evident in all three settings; however, they are afforded very different status and value in each, influenced by the assumptions practitioners [in this paper practitioner is used because this is what those working in the nursery settings viewed themselves as. Although we acknowledge that early childhood educator is perhaps a more common term in certain countries] make about children and their families' knowledge and resources for learning. The effect of such processes is the reproduction of social class and cultural hierarchies inside EYE settings, reflecting those longstanding in wider UK society. Despite the best intentions of policy-makers and practitioners, EYE play as currently configured does not provide equal opportunities for all. (author abstract)