This study investigated the availability and distribution of staff and facilities/equipment in private and public special needs schools in Cross River State. Sixty-nine (69) teachers and three (3) principals of these schools constituted the sample size of the study. One hypothesis and one research question were postulated to guide the study. The instrument used for data collection was Document Survey for Special Needs Persons Questionnaire (DSSNPQ). The data was analyzed using frequency counts and chi square statistical analysis. The findings revealed that there was no significant difference between the distribution of teaching staff in public and private schools, more facilities/equipment were available in private schools than in public schools. It is therefore recommended that the private sectors, non-governmental organizations and industrial organizations be involved in providing for the needs of exceptional individuals both in public and private schools.