Nowadays the inclusive education is a trend in educaiton and it's also an important educational policy in Taiwan. Since the school is a microcosm of the diversity of society, the implementation of inclusive education has its own legitimacy for students with disabilities. This article constructed the concept and implementation of inclusive education for the students with severe and multiple disabilities based on philosophy and pedagogy. It also presented the difficulties for implementation of inclusive education and its coping strategies i.e special education advocate, inclusive education strategies and designing the courses for students' participation. At last, a case with issues was presented for the reference of inclusive education.