臺灣特殊教育之發展已有相當規模和成果，但在落實特殊教育理想的實踐過程中，仍面臨一些問題與挑戰，有待繼續努力，以求精進。本文特提出十大挑戰（課題）和十大展望（建言）。前者包括身心障礙兒童國民教育向下延伸至二歲、支持性與無障礙環境之營造、加強資優教育師資培育與進修、融合教育之推動等；後者包括多途並進、彈性安置、區分性課程與教學、規劃辦理具有創新實驗性質的特殊教育（如「重點學校」）等。期待臺灣特殊教育發展多元就學方案，提升特教學生學習品質，落實教育機會均等，以實現適性揚才教育之目標。

Special education in Taiwan have been expanded and improved considerably in past decades. However, there are emerging issues and challenges that need to be addressed. In the meantime, the author identifies 10 challenges and 10 suggestions for future development. The challenges include extending free special education for the children with disabilities as young as two years old, strengthening support system and creating barrier-free educational environment, enhancing gifted education teacher’s qualification and expertise, and promoting inclusive education programs, etc. The suggestions include applying multiple and flexible placement approach, adopting differentiated curriculum and instruction, and trying innovative model of special education, such as the “focal school”, for instance. We can expect that special education in Taiwan will become a more normalized experience for all special needs children, and it will be improved to ensure each of special needs children a truly equal opportunity of education and future success in adulthood.