Various research has identified a number of problems with individualized education program (IEP) development and implementation among schools, including a lack of adequate teacher training,poorly developed team processes, minimal coordination with general education, and failure to develop measurable goals and objectives to evaluate child achievements. The purpose of this study was to evaluate the quality levels of IEPs implemented in early childhood special education (ECSE) settings based on recommended ECSE practices and requirements of the Korean Special Education Enhancement Act. Through an in-depth focus group interview with eight ECSE teachers from eight different programs and an analysis of 30 IEPs, the study investigated: 1) how regulations on IEP development and implementation of the Special Education Enhancement Act, specifically regulations on IEP team organization and implementation, parent participation, and IEP contents, are interpreted in ECSE programs; 2) how ECSE program professionals collaborate with families and how family supports are provided; 3) how a multidisciplinary approach is put into practice and effective levels of collaboration among IEP team members; 4) ECSE teacher suggestions for solving problems with IEP development and implementation, and for improving practices. The results indicate that special education classroom teachers of regular kindergarten programs develop and implement IEPs that are irrelevant to their curricular. IEP procedural deficits were found in the area of team process. It was found that the ECSE programs lack a multidisciplinary team approach when developing and implementing IEPs. Overall, parental participation was not ensured even though regulations require IEP teams to include parental requests in IEPs and implement their signed IEPs. Key personnel such as regular early childhood education teachers and therapists were found to be absent from IEP meetings. However, differences were found among the programs in the team process. Programs specialized only for young children with disabilities demonstrated higher levels of team approaches than those of ECSE programs in special schools and regular kindergartens. In this study, limited content of IEPs were found to be developed for young children with disabilities. IEP goals and objectives analyzed in this study were shown to be generally adequate, showing that children\'s levels of performance information and annual goals were congruent and that measurable goals and objectives were developed. During the in-depth interview, it was learned that ECSE teachers provide support to children and families, coordinating services in the community for children with disabilities. The results of this study also show that ECSE teachers in regular kindergarten programs have difficulties in linking IEP goals with their daily instructional plans as well as linking their general curriculum with developmental goals for young children with disabilities. Overall, teachers in this study demonstrated difficulties with modification of IEP goals, facilitating collaborative IEP team participation, and objective monitoring of IEP goals. They suggest that standards for IEP and structured IEP forms be developed. They also suggest that model IEPs be introduced by school districts. The findings of this study suggest that: 1) specific IEP procedures need to be mandated through special education laws and regulations in order to facilitate and monitor team approaches when developing and implementing IEPs in ECSE settings; 2) a coordinated service system is needed to provide comprehensive services to young children with special needs and their families; 3) there is an urgent need for comprehensive curriculum-based assessment tools that reflect various developmental aspects as well as diverse special needs and suggest assessment guidelines; 4) it is important to provide strong pre-service teacher education programs as well as in-service work shops for teachers in order to develope skills in developing meaningful IEP goals and objectives linked to curriculum and daily classroom routines; and 5) IEP model development research should be facilitated.