特殊需求學生的課程與教學，一直都是特教界所爭論的議題，根據中華民國特殊教育法及其施行細則，將以特殊需求學生的課程及教學兩部分，分別在智能障礙、學習障礙、肢體障礙及身體病弱和多重障礙等提出各種不同看法。 　　在特殊需求學生的課程設計方面，必須革除過去錯誤觀念，強調早期介入、最少限制環境、學校到成人的生活轉銜，同時應保持彈性，適合學生身心特性及需求。 　　在特殊需求學生的教學設計方面，強調個別化教育計畫，發揮專業團隊合作方式，提供優質教學:強調教學準備度、教學態度、追蹤教學、評量其結果。 　　融合教育將是未來特殊教育趨勢，為了達成這個目標，特殊需求學生的課程及教學改革，必須仰賴特教界的專家、學者及特教老師共用努力。

　　Curriculum and instruction for students with special needs have been argued in the field of special education. According to the Act of Special Education and Special Education Regulation, the author stated that two parts should be included in the curriculum and the teaching for students with special needs, in mental retardation, learning disabilities, physical disabilities and health impairment, and multiple disabilities. 　　In the curriculum designed for students with special needs, taking away inappropriate thoughts from the past, emphasizing on early intervention, least-restrictive environment, school to adult life transition, keeping flexibility, and appropriate education suitable to their needs were discussed. 　　In the teaching design for students with special needs, the author has emphasized on individualized educational plan (IEP), effective teaching by professional team work—including precursors to teaching, teaching behaviors, follow-ups teaching and evaluation. 　　An inclusive program will be a future trend in special education. To attain the objective, special education experts, scholars, and teachers need to strive for the revolution of the curriculum and teaching methods for students with special needs.