The main purpose of this research is to discuss Rhythmic Teaching, its’ related issues, and courses on helping children with mental and physical disabilities. This research was presented by Dr. A. Jeans Ayres (1923-1988 educational psychologist and professional therapist) which was well known by his theory on Sensory Integration. Dr. Ayres used Neural Medical Science, Neural Psychology, and Neural Physiology as the foundation for Rhythmic Teaching. A lot of children with mental and physical disabilities have lost the balance between tactile senses, senses of proprioception, and Vestibular sensory. If these three parts are not in balance with each other, then it will leads to learning disability, and disabilities in mental and physical growth. According to Dr. Ayres, through training exercise with our limbs, children with sensory integration disabilities can increase their learning abilities, and multi-task skills. American Harvard psychologist Gardner indicates within his new book “The Frame of Mind” that human has at least eight different intelligible theories. He thinks that these multi-intelligible theories can be put into use on children with special needs. It can help and have beneficial influence on children with mental and physical disabilities. Researchers have tested that through Rhythmic teaching courses, it can initiate what Gardner have called musical intelligence, and bodily kinesthelic intelligence within children with disabilities. These courses should be use in Affiliated Experimental Elementary School of Taipei Municipal University of Education grade one students. Through one semester of Rhythmic teaching, hopefully it can increase the learning abilities, and intellectual improvement of children with disabilities. In order to observe and describe the changes of the research individual through Rhythmic teaching, the Root theory is consisted with four main encodings. The first one is opening encoding, second is spindle encoding, third is selection encoding, and fourth is sorting encoding. Through all of these, we can conclude the structural framework and to take one step ahead and know that it can be use as the reference guide for researchers that were doing research towards people with mental and physical disabilities.