The ultimate aim of the present study is searching for the methodological principles that are applied multimedia contents for supporting learning activities of students with disabilities. This model s subcomponents are (1) analysis of user s sensory, motor and cognitive abilities, (2) decision about range of system according to situational constraints of user and his environments and (3) efficiency or usability of system. This is first model of designing multimedia learning resource for handicapped children in Korea. Follow-up studies are needed for more elaborate and efficient method of designing multimedia con-tents for the disabled.