The purpose of this study was to illustrate the correlation between teachers` attitude toward inclusion education for children with disabilities and competencies to teach the children in the elementary school level. The results of this study were that: (a) the elementary school teachers` attitudes toward inclusion were positive based on teacher education program for special education, no differences in gender, training careers, teaching experiences for children with disabilities, and grade levels; (b) gender, teaching career, experience of teaching special children, and teacher education program for special education were important factors with competencies to teach the children with disabilities; and (c) the correlation between their attitude and performing skills is related with experience of teaching special children and teacher education program for special education, but no related with other factors. Therefore, this study concluded that effective inclusion for children with disabilities was related with the teachers` opportunities and teacher education programs to get knowledge and skills to understand the children with disabilities.