This study aims to understand the implementation while teachers using the interactive whiteboard and virtual teaching manipulatives in functional mathematics curriculum of self-contained special classes in the elementary school. This research not only tries to solve problems of special education teachers in the traditional teaching, but promotes to enhance student learning. The researchers of this study can also obtain the professional growth through the actual participation. The study is based on an action research, and the participants of this study are four mental retardation students in self-contained special classes in an elementary school in NewTaipei City. This research is implemented in 18 lessons through 6 weeks, and the researcher, through the action research, plays the role of both course designer and instructor. During the research period, qualitative data are collected and analyzed through the answer recording, questionnaires, student interviews, teacher reflection journals, instructional introspections, co-teacher observations, checklists and video-taping in classes. According to the purpose and the result, Applying interactive whiteboard in elementary special education functional mathematics curriculum really helps to improve student learning outcome, learning attitude and the interaction among the students, teaching materials, teachers and peers. Through the action research, teachers could improve teaching materials, teachers and peers. Through the action research, teachers could improve plight of teaching, promote teaching methods and enhance the abilities of teaching material design.