Play therapy can be used to help children with disabilities to develop a sense of strength and competency. Play therapy literature concerning children with disabilities is divided into two distinct approaches: (1) the "I am" attribute which deals with emotional adjustment and helps the child to develop positive self-esteem, personal competency, and self-reliance; and (2) the "I can" attribute which deals with physical activity and is related to feelings of competence and control of circumstances. Play therapy focusing on emotional development can be nondirective (person-centered), which does not have specific activities planned, or directive, which uses specific activities selected by the therapist. Play therapy aimed at physical development may involve intensive play, coordination and motor skill activities, and therapeutic toys. Accommodations for children with disabilities can involve adaptation of toys and adaptations in the child's setting. The paper recommends that play therapy be considered in the overall treatment plan by mental health and pediatric nurses; that the professional play therapist work with the treatment team; and that the parents be involved in treatment. (Contains 39 references.) (JDD)