State and federal accountability continues to be a major part of public education. The impact that federal legislation has had when working with special needs students adds another facet to public education. Both state and federal accountability play a part in how teachers perceive their attitudes when working with students with disabilities This quantitative study investigated the relationship between teacher perceived knowledge and attitude towards students with disabilities at elementary, middle, high school and K-12 levels in rural school districts in south Texas. Through the use of the Regular Education Teacher Perceptions Survey (RETPS) instrument, data were collected and analyzed. The survey instrument utilizes a five-point Likert type scale to collect data. Identifying areas of needs through the study may assist school districts in better preparing staff to work with students with special needs. Correlations were computed among all attitudes for knowledge of policies and procedures and knowledge of instructional strategies. Secondary scored significantly less than K-12 on total attitudes.