The purpose of this study is to survey the difficulties of the newly revised curriculum guidelines for the students with special needs in Taichung city. The object of this study is elementary and junior high school special education teachers in Taichung city. The researchers designed the questionnaire to survey the difficulties of the implication about the newly revised curriculum guidelines for the students with special needs. The three levels of the questionnaire are administrative support, professional development, and curriculum implication. According the results of the variables in the study, it appears completely different at three variables. "The stage of the teachers", "The class type", and "the amounts of the special education classes" are included. Finally, suggestions are made according to the study results.