The problem of the study was the inadequate education of handicapped students in Nigeria. The primary purpose of the study was to develop a construct based on the United States models and research on special education, and to compare educational provisions for Nigerian students with the available educational opportunity for handicapped students. In order to achieve the stated objectives of the study, two methodological approaches were utilized: (1) Likert scale for opinion questionnaires, and (2) personal interviews. Both of these instruments included demographic information about the participants. The questionnaire was categorized into three areas (differences between educational opportunities for non-handicapped and handicapped students, formal learning opportunities for handicapped Nigerian students, and factors for being attentive or not being attentive to special education). The interview instrument focused on special education constraints, responsibility for special education provision, and improvement in education for the handicapped. Based on the findings of the study, the following conclusions were reached. 1. Handicapped Nigerian students do not have equal educational opportunities, as compared to non-handicapped students. Therefore, equal instructional opportunities should be provided for handicapped and non-handicapped students. 2. The federal and state governments of Nigeria should be financially responsible for special education. Therefore, the administration of …