Inclusive education is a new educational philosophy and a worldwide reform strategy intended to include students with different abilities in mainstream regular schools with the aim of achieving education for all. However, there is serious concern for total inclusiveness of special needs children in Nigeria. This study therefore investigated some determinants of inclusive education practice in Nigeria. The study adopted survey research design. Samples of 227 teachers and head teachers/principals were purposively selected. Data were collected using two inventories, Materials and Manpower Inventory, and Attitudinal Inventory with reliabilities of 0.75 and 0.81 respectively. Data collected were analysed using Pearson moment correlation and multiple regression. Three research questions were answered. Materials, experience, mind-set and manpower showed significant relationship. There was joint contribution of all independent variables on dependent variable with adjusted R yielding of 0.998. "Material" was found to have contributed most significantly while "experience" was the least in the order of magnitude. The study therefore concluded that since material, mind-set, manpower, experience and qualification jointly determined the success of inclusive education, stakeholders should ensure availability of relevant materials and as well recruit more professionals and para-professionals for the implementation of inclusive education practice in Nigeria.