Abstract: The act of education 1996 enable students with special needs (MBK) to attend the same class in government school and aid-government school. In accordance with that, an Inclusive Education Programme (IEP)was done in selected school around the nation to fulfill the students’ needs and demands of parent. Throughout the implementation of IEP in Malaysia, there are many problem found in the past researches. Issues that often found in the IEP is problems of primary subject teacher in implementing teaching in the IEP classes for MBK. This concept paper aim to identify and explain factors that cause the problems in the teaching of primary subject teachers that often happens in the IEP classes for MBK can be categorized into few factors. One of the factors in teaching problems is in the aspect of pedagogical knowledge among the teachers. Based on the identified teachers’ teaching problems, the writer suggests a specific research to be done to see the needs of the collaboration resos teachers with the subject teachers in the IEP classes for MBK. With the placement of the resos teachers in the IEP clasess for MBK, it is hope that all the problem relating to the teachings of primary subject teachers can be overcome. The result of this research state that the implementation of IEP for MBK will be effective if it is well planed by the Ministry Education of Malaysian and it is implemented with the help from resos teachers.