The present study aimed to calculate proper costs of special education. The cost for students with special needs is more expensive than that for normal students. The following is more specific description on this. First, at present the structure of educational costs in our country consists of two components: operational cost for school used at the school level and operational cost for administrative organizations. The present study is for proper costs of special education, which is a part of operational cost at the school level. Second, to calculate the above costs, it was done to discuss the reason for fair financial distribution for students who need special education, to review the process of change in financial support for special education, and to investigate the present status of financial operation in special education. Third, the result of calculating proper costs of special education. The costs refer to actual expense about various operational costs, maintenance costs, public charges as well as costs for teaching-learning activity such as regular classes, extra classes, and vacational classes. The size of proper educational costs calculated through the above process is as follows. A strong will about financial support is needed at the government level. Educational costs for students with disabilities should be ensured and distributed from the viewpoint of securing basic human rights. At the same time, effective use is of importance. from study on calculate proper costs of special education. total amount of educational expenditure in special schools and class was following table 1.2.