After many years of involving in visitation and evaluation of the mentally retarded classrooms in Kaohsiung and Pingtung counties, many problems were obvious and remained to be solved for the education of the mentally retarded Teaching skills for implementing individualized educational program on the part of special education teachers still need to be strengthened. The purpose of this study was to assist teachers to implement ieps with a weekly lesson plan and other ways of structuring the teaching environment. The methods of the study was first to provide teachers with written informaiton and handouts on ho, to organize and structure their teaching environments. Then observation was made in all the participant classrooms to understand the difficulties which the teachers faced. When most of the participating teachers indicated that the structured approach was not applicable to moderately and severely retarded students, the researcher team-taught, with a teacher in a classroom where the students were all moderately to severely retarded. The results showed that the structured approach was applicable to these student population on the condition that skills taught be functional and activity-based, Individualized work schedule was provided for each student and a pictured work system was used for those who Jacked the ability to use written words. Other findings from this study were: the MR classroom teachers did not have the proper knowledge and skill of using reinforcement theory; MR teachers appear to need more training in teaching methods and materials for the moderately and severely retarded students. Many traditional practices existed in regular classrooms were also observed in mentally retarded classrooms which seemed very inappropriate and unjustifiable. The much-criticized problem of assigning incompetent teachers to teach the mentally retarded was also found in this study.