We in the paper compute the recent decade on the affiliation of special education of Taiwan at compulsory education level. The number of relevant special education data in each prefectural area, and the density of special education school or class are collected. The density of special education school and class per pupil are poised. Using these indices, we conclude that the offer of special education at compulsory education does exists the difference between urban and rural areas in terms of the density of school and class distribution, but going to poised.