SUMMARY
The presence of children with special needs around us automatically requires service education that suits their needs so that they can develop their full potential. The teacher plays an important role in the learning component as the teacher's role is not only limited to teaching. They are also as a guide, developer, and manager of the learning activities so then they can facilitate student learning activities for the purpose of achieving the goals set. The purpose of this study was to show the possession of various teacher strategies as part of providing access to learning for students with special needs in 25 elementary schools providing inclusive education in Yogyakarta, Indonesia. Qualitative research methods were used in this study including observations, interviews, and documentation as the data collection techniques. The respondents in this study were 100 elementary school teachers providing inclusive education selected by purposive random sampling. The data that has been collected was analyzed through data condensation, data presentation, and drawing conclusions. The results of this study show that various teacher strategies for providing access for students with special needs in inclusive elementary schools includes providing physical and non-physical access to learning based on the special needs of the students. Training in the context of increasing teacher competence and increasing the role of the parents means that experts from various related disciplines are expected to be able to support the implementation of inclusive education.https://doi.org/10.26803/ijlter.22.4.20