The education of children with special educational needs in Nigeria is recognized and supported by at least three policy documents. All the three documents state that inclusion or integration should be at the heart of education designed to meet the needs of children with special educational needs. But since 2004, when government started providing preschool education in the country, the education of children with special educational needs, as well as the issue of inclusion, has been relegated to the background. Therefore, this study examined Nigeria's educational policies, available resources and the extent to which the government has been providing Inclusive Early Childhood Education (IECE) in Nigeria. The study revealed that the educational policies were not specific, resources were grossly inadequate and government had not been supporting inclusion. The study concluded that the Nigerian educational system did not appear to be ripe for IECE. It is suggested that the government should consider using integration as a transitory effort towards inclusion.