A teacher with the knowledge of the field he teaches, with the knowledge of other fields (e.g. didactics and psychology) and with his own attitudes represents an important component part of successful inclusion of students, also the students with difficulties. In the master’s thesis, we studied perceptions and attitudes of subject specialist teachers to the inclusive education and to the inclusion of students with different difficulties. We studied the obstacles and conditions which, according to subject specialist teachers, influence the realization of the inclusion on the lower secondary level of education of the cooperating elementary schools. For the purposes of the research, we translated and adapted the survey questionnaire »Upitnik o pokazateljima inkluzije ─ za učitelje« (Ivančić in Stančić, 2012). In the sample, we included 194 subject specialist teachers in Carinthia, Savinja, Zasavje, Posavje, and Podravje region. The results of the research based on self-reporting of the teachers show that subject specialist teachers include the elements of good teaching practice in their own teaching. The attitudes of subject specialist teachers to inclusive education are mainly positive. The differences with regards to the gender, experiences with students with special needs at work and in their personal lives, and additional education did not prove to be statistically significant generally. Generally, subject specialist teachers are fonder of including mobility impaired students and the least fond of including the students in intellectual impairment. They are fonder of including the students with speech impairment and deficiencies in individual fields of learning as including other groups of students with special needs. Individual studied variables proved to be important only in attitudes to including individual groups with special needs. The teachers with experiences in teaching students with special needs agree more that students with deficiencies in individual fields of learning can achieve equal learning achievements as students without difficulties. Teachers who finished special pedagogic training for the selected group of persons with special needs agree least with that statement. The teachers without experiences with offering additional professional help and the teachers with additional education agree more with the inclusion of students with intellectual impairment. The availability of professional and material sources and architectural availability is different from school to school according to the reporting of the subject specialist teachers. The subject specialist teachers believe that the realization of the inclusion is hindered by too many students in the classroom and insufficient qualification of professional workers to the greatest extent. They often lack time for the qualitative work with the students with difficulties. Teaching the students with difficulties represents additional strain occasionally. On the basis of theoretical and empirical findings, we formed a miniature manual, a guide to teach different students, which is intended to subject specialist teachers and all who wish to gain additional information on individual groups of students with special needs, activities for the awareness on special needs, and the ideas for active learning.