Both Nigeria and the United States represent developing and developed countries respectively, and special education policy between these two countries are different. Both countries have contributed to help learners with exceptionalities in their policies. These policies help in the formulation and implementation of special education programmes for learners with exceptionalities in each of these countries. The authors compared special education policies in relation to placement, legal mandate, assessment, least restrictive environment, identification and referral, instructional programming, and present future perspective.