State and federal accountability continues to be a major part of public education. The impact that federal legislation has had when working with special needs students adds another facet to public education. Both state and federal accountability play a part in how teachers perceive their attitudes when working with students with disabilities and how they perceive their level of knowledge and skills they have with Special Education students. This quantitative study investigated the relationship between teacher perceived knowledge and attitude towards students with disabilities as well as between teacher perceived skill level and attitude at elementary, middle, high school and K-12 levels in rural school districts in south Texas. Through the use of the Regular Education Teacher Perceptions Survey (RETPS) instrument, data were collected and analyzed. The two-part survey instrument utilizes a five-point Likert type scale to collect data. Identifying areas of needs through the study may assist school districts in better preparing staff to work with students with special needs. Correlations were among all attitudes for knowledge of policies and procedures, knowledge of instructional strategies, skill level with policies and procedures and skill level with instructional strategies. Secondary scored significantly less than K-12 and elementary grade levels on skill level with instructional strategies and less than K-12 on total attitudes. [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.]