This chapter is an attempt to understand the historical background of inclusive education in the United States of America and India facilities and programmes at school level-a comparative study is to understand the concept of special needs education, its benefits and will set out the history of the development of inclusive education in the United States of America and India (USA) and also around the world. Further, it gives a brief idea about limitations in educating children with special needs and encompasses a brief note on few schools in two countries with reference to education, in general, and inclusive education, in particular.1.1. CONCEPT OF COMPARATIVE INCLSUIVE EDUCATION Inclusion is an international and even in Indian education context, a new word access to inclusive education is a modern day challenge throughout the world. It is a process of addressing the diverse needs of all learners and it also involves changes and modifications in content, approaches, structures, and strategies, with a common vision to educate all children. The aim of inclusive education is not only to spread to all but also to resist exclusionary pressures, it is much more than integration and it signifies that the student with the disability is provided a similar environment and experiences as his/her typically developing peers. A better understanding of the inclusion philosophy would help us gain clarity on the subject matter and facilitate accreditation of the inclusion process also it requires restructuring of cultures, policies, and practices in schools in order to respond to the diversity in all students. According to UN Convention on Persons with Disabilities-2006 Article- 24, children with disabilities are not excluded from free and compulsory school education, on the basis of disability and but access an inclusive, quality and free education on an equal basis with others in the communities in which they live will be recommended. The correct way of living with respect and self-esteem as a human being takes to a progressive analysis of rules and programs targeted at marginalized parts. Various activities by governments and nongovernment organizations etc., remarks the special education needs of children with disabilities. Also stresses that no child having special needs can be neither rejected nor will object for admission on the basis of disabilities and all students irrespective of their strengths or weaknesses, should become a part of a school community.Definitions of Inclusive Education Inclusion in education has been defined as increasing the participation of students in and reducing their exclusion from the cultures, curricula, and communities of local schools (Booth and Ainscow, 2000). Teaching that takes into account the increasing range of differences between pupils is often called inclusive education (Leeman and Volman 2000). A better method would be to evaluate the attitudes of those who form an important part of the dynamic system, namely the teachers, to determine the success of the inclusionary programme (Rose & Cole, 2002). Inclusive education is about listening to the voices in a school community and empowering all members to develop an approach to schooling that is committed to identifying and dismantling actual and potential sources of exclusion. Moreover, it is about a philosophy of acceptance where all people are valued and treated with respect (Slee, 2003). Inclusion refers to students with disabilities becoming part of the general education classroom, receiving a meaningful curriculum with necessary support, and being taught with effective strategies (Smith 2004). Inclusion is not just a place or a classroom setting either; it is a philosophy of education that integrates children with disabilities into educational settings in which meaningful learning occurs (Osgood, 2005). Inclusive education is about presence, participation, and achievement of all learners (Ainscow, 2005, Engelbrecht and Green, 2007). The right to education for persons with disabilities towards inclusion, got established and inclusive education became a terminology used for including all groups of children, those socially, economically or those excluded due to disabilities (Miles and Singal, 2008). Inclusion means that all students, regardless of disability are included in the school community as valued members of the school and actively participate in the academic and extracurricular activities of the school community; and they are given the instructional and behavioral support to succeed (Mc Leskey et al., 2009).