This research is aimed at the attitudes of teachers, parents and students towards inclusion of children with visiual impairment. Raising awareness concerning differences and accepting the things we don't fully understand is one of the reasons for inclusion. Inclusion (lat. Inclusio) means to be involved, to belong, participate, be with others, always and exclusively together with everyone in your own local community (Teodorović, 1995). World Health Organization (WHO) states that vision impairment is either blindness or low vision. A person is considered blind if the stronger eye has visual acuity 0,10 (10%) or less while wearing correction lenses, or if the stronger eye has visual acuity of 0,25 (25%) while wearing correction lenses, but the field of view is only 20 degrees or less. Blind people do not have visual perception while people with low vision have it, but it is severely reduced (Šupe, 2009). The research goal is to test the attitudes of teachers, parents and students towards inclusion of children with visiual impairment. Quantitative research was conducted on a sample of 225 participants of which 131 were the parents, 13 teachers and 81 students from three elementary schools in the Osjeĉko-baranjska County. Empirical research was conducted by using three scales of evaluation for determining the attitudes towards inclusion of the children with visual impairment. The results of the research have shown that there is no significant statistical difference between the attitudes of the teachers, parents and students towards inclusion of children with visual impairment and that all of these groups have shown positive attitudes towards inclusion of children with visual impairment.