The purpose of this article is to analysis Special Needs Education Longitudinal Study data for general education teachers and staff opinions about teaching modification and test modification.Regular education teachers most often used regular curriculum materials for teaching. In teaching modification, teachers most often used adjustment classroom environment, teaching strategies, homework content, component or time.The teacher thought students with special needs did not suit in the regular class is mainly for the body bonds and disturbance behavior problems.Among those test modifications for students with disabilities the highest percentage of implementation is to increase testing time. According to the research finding, some suggestions for further implementation were made.