The purpose of this study was to explore the experiences of general education teachers and capture how they differentiate instruction for students with special needs. The study ascertained teachers' understanding and implementation of differentiated instruction for elementary level students in first through third grade. The study will add to the literature informing district superintendents, special education directors, curriculum and instruction leaders, building administrators, and general education teachers as they seek to understand how to meet the needs of students with documented disabilities in general education settings. A basic qualitative research study was used to capture interpret the experiences of general education teachers working with students with special needs. The participants in the study were first through third grade general education teachers. The study is limited to school districts with more than one elementary school with a student population that includes students with individualized education programs (IEPs). Each participant was observed and interviewed by the researcher. The researcher also asked participants to submit artifacts such as lesson plans for review. Examination of the qualitative data from 12 teachers within four schools across two districts indicates that the resources with the greatest impact influence on teacher practices are ongoing professional learning opportunities regarding differentiation. The analysis of the data from the study supports the conclusion that general education teachers receive in-service professional learning opportunities rather than preservice learning opportunities. Descriptive studies that replicate this study with teachers in middle and high schools serving students with special needs would enrich the current understanding of how general education teachers differentiate instruction for students with special needs in inclusive classrooms. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]