While there is currently a steadily growing number of disabled students at universities in Taiwan, there has been as yet no research concerning the attitude towards inclusive education of university instructors. This study investigated differences in attitude towards inclusive education among instructors at universities in Taiwan using a 'University Instructor Attitude towards Inclusive Education' questionnaire to examine instructors' attitudes and the differences in inclusive education of instructors' attitudes in various background variables. The inclusive education attitude questionnaire contained three subscales respectively examining cognition, affection, and behavioural tendencies; 299 valid ones of the 400 distributed questionnaires were collected, the valid questionnaire response rate was 74.7%. The study revealed that while university instructors in Taiwan had an active, positive attitude towards inclusive education, there were significant differences in attitude towards inclusive education among instructors with different gender, special education backgrounds, school type, and teaching field. This study also makes recommendations based on our findings, hopes to provide a reference aiding the drafting of special education policies at the higher education level in Taiwan, and also seeks to provide Taiwan's experience to other countries as a reference.