Special needs children are children with special educational needs which are divided on children with difficulties and gifted children. Children with difficulties are defined as children with determined degree and type of difficulty which are included in regular and/or special educational group in kindergarten or a special educational institution and gifted children which is established above average ability in one or more areas of education. Inclusion is defined as process in which in some surroundings are children with and without special needs for mutual interaction. Purpose of this research is to determine attitudes of preschool teachers towards inclusion of children with special needs. Research results have showed that tested preschool teachers are informed and motivated for work with children with special needs. Preschool teachers pointed out how they agree to children with and without special needs benefits mutual friendship. Although they are partially satisfied with past education tested preschool teachers pointed out on factors that would improve implementation of inclusion; fewer children in the group, greater cooperation with the expert team, additional education, better working conditions, assistants and additional didactic material. It was pointed out on connection between attitudes of preschool teachers on inclusion and education on inclusion that would make preschool teachers more capable for work with children with special needs.