This study aims to examine the opinions of parents with children with special needs regarding the distance education process by using SWOT analysis. The research was carried out in the phenomenology study model, which is one of the qualitative research methods. The study group of the study consists of 10 parents who have children with special needs and who voluntarily agree to participate in the study. The data of the research were obtained by using the semi-structured "Special Education Evaluation Form in Distance Education" prepared by the researchers. SWOT analysis was performed on the written documents collected within the scope of the research by using the content analysis method. As a result of the research; It has been observed that parents of children with special needs have many advantages for their children and themselves, but they have difficulties in certain areas due to some limitations of distance education. The results of the research were discussed concerning the literature and recommendations were made.