While comparing special education programs in Nigeria and the United States of America, the paper reviews the problems of special education in Nigeria. The comparison briefly hints at the federal role, special education categories, models of funding, admission into special education programs, procedural safeguards, and provisions for special education administrators. Cultural factors that have affected the perception of the handicapped are reviewed. Recommendations for policy makers and program planners in developing countries like Nigeria include reeducation of society, development of a national policy on special education, and strengthening of teacher education. (Author/CL)