The aim of this study is to determine the opinion and attitude of students, who study in special education class, have special needs about physically handicapped people in the context of value criteria. This research has been carried out with three students who have continued their education in special education class have joined the integration practices of Eskisehir Ziya Cokalp Primary School. The male students who have been diagnosed with mild intellectual disability participated in the survey and the female student who has been diagnosed with down syndrome participated in the survey. The cultural analysis design of the qualitative research models is used for designing of the research method. The data of research have been collected using the semi-structured interview and non-structured observation techniques of qualitative data gathering techniques. The descriptive analysis technique is used to analysing of interview data and the obtained results are digitized. The frequency calculating is made to analysing of interview data. The obtained results are defined and interpreted with using the interview and observation techniques.