Many researchers have confirmed that students with disabilities engage in significantly less physical activity than their nondisabled peers in physical education class. One of the elements that influences student participation in physical education class is attitude, and there is a gap in the literature with respect to investigating the attitudes of students with learning disabilities, emotional/behavioral disabilities, or attention difficulties. While there is research indicating lack of participation in physical education class, there is limited research on how teachers perceive and assist students to participate in physical education. The purpose of this qualitative case study was to understand the perceptions of physical education teachers and their experiences with learning disabled students in their classes. More specifically, this research filled the gap in the literature about attitudes that learning disabled students have about physical education in school. Using teachers' perceptions, this study was designed to inform future practice related to teaching of physical education to students with learning disabilities. Understanding the perspectives of teachers is crucial in educational research. Suggested strategies to increase physical activity are needed to guide physical educators in teaching of students with learning disabilities. Teachers' perceptions of these students' attitudes toward and participation in physical education were assessed through semi-structured interviews of teachers. The population consisted of 10 physical education teachers assigned to PreK-12 physical education classes in a district in Northeast of the United States participated in this study. Semi-structured interviews contained of 10 questions guided the researcher in answering the research questions. Using teachers' perceptions and suggested strategies, this study was designed to assist and inform future practice related to teaching of physical education to students with learning disabilities. Interview data were collected to examine factors influencing attitudes toward physical activity during physical education and analyzed through hand coding. Key finding of the study extracted from the interviews revealed seven major dimensions: (a) enjoyment, (b) usefulness, (c) inclusion, (d) co-education, (e) limited lack of physical education, (f) factors in lack of physical education, and (g) suggestions and experiences. Education staff have meaningful jurisdiction throughout all these factors influencing students' attitudes toward physical education. Considerations of known factors influencing the attitudes of students with learning disabilities toward physical education may result in progressive consequences. Recommendations for practice included: (a) offering encouragement and propose motivation, (b) co-education practices, (c) considering lessons which are intensely structured, and (d) educate all students in inclusion or self-contained gymnasiums. Recommendations for future research included: (a) research considering children with disability as sample size and (b) inconsistent with finding of this research study, lack of physical education for students with disabilities need to be explore further. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]