This study examines the teaching behavior of physical education (PE) teachers in teaching students with special needs and the factors that determine their teaching behaviour. An extended theory of planned behaviour (TPB) was utilised as the theoretical framework. Three secondary and two high school PE teachers participated in the study. Data collection consisted of systematic and non-participant observations of teaching behaviour of PE teachers, as well as semi-structured interviews on the factors that determine their behaviours. Results revealed that four of five participants interacted more verbally and less physically with students with special needs. Peer partners were used to enhance the learning of students with special needs. Only two teachers modified their instruction and equipment for students with special needs. Sometimes, teachers excluded this group of students from cooperative activities. Extended TPB components, including attitude, moral norm, affective beliefs, social norm, and perceived behaviour control, were identified to determine the intention of PE teachers to teach students with special needs and their inclusive teaching practice. The study has important implications for policy and practice of inclusive PE.