Although the UAE does not possess a long history and experience in general education, the country has recently embarked on educational reforms that emphasize the provision of quality education for all, and at the same time ensure that exceptional individuals are provided with opportunities to attain their potentials as far as they can. The main purpose of this study was to review the current situation of gifted education in the United Arab Emirates (UAE) from a learning resource perspective. In order to review the existing situation of gifted education in the UAE, the researchers utilized the procedures of document analysis and interviews. The analysis of documents and interviews revealed that the country has already made significant progress in some areas of gifted education, but there is still more work to be accomplished to attain the national goals. The results highlighted that the values of "student equity" and "student excellence" are two key features of the UAE educational system. The analysis of documents revealed that the current policy emphasizes that all students should be provided with equal opportunities and at the same time make sure that students with special needs are offered the right services and support and the needs of gifted and talented students are accounted for. It was also stated in different documents that other associations, ministries, and centers are offering some kinds of services for students with special talents. The study ended with some recommendations to aid continuous progress and direct future research.