This study investigated the influence of three types of variables (teachers' backgrounds, the current teaching situation and characteristics of students with disabilities) on Taiwanese first-grade teachers' perceptions of inclusive education. A mail survey was conducted with all first-grade teachers in a metropolitan city in central Taiwan. After excluding cases with missing data, the sample size for this study was 321. Results showed that in general teachers' perceptions of inclusive education were in the middle range, neither highly negative nor highly positive. Two variables related to the teachers' current teaching situation (having at least one student with disabilities in their classrooms and school size) were found to have significant but opposite effects on teachers' perceptions, with the former being positive and the latter being negative. None of the variables related to teachers' backgrounds appeared to be significantly associated with perceptions of inclusive education. However, the relationship between currently having at least one student with disabilities in the classroom and teachers' perceptions of inclusive education was found to be moderated by the past experience of teaching in special education. Implications are discussed for special education practice and policy in Taiwan as well as for future research. (Contains 3 tables.)