The predictors of student and teacher variables on the access to the general education curriculum of 19 students with intellectual and developmental disabilities were examined based on the observation data collected for a total of 1,140 minutes. Multilevel regression analyses were employed to analyze the data. The findings indicated that both student and teacher variables are strong predictors of access to the general education curriculum. A complicated pattern of the relationship between student and teacher variables (e.g., suppression, correction of distortion) was found along with interaction between these variables and environmental factors. These findings also suggest future practices and research that can be considered to enhance access to the general education curriculum for students with disabilities. (Contains 5 tables and 1 figure.)