In this paper, we give an overview of implementation and provisions of early childhood special education in the USA and Taiwan respectively. We then compare similarities and differences between the implementation and provisions. The results of this study are as follows: In the USA the Act related to early childhood special education is more complete and exhaustive; Taking Washington State as an example, an elementary school (K-8) teacher, as a generalist, needs an endorsement in Elementary Education. A special education teacher in K-8 needs additional endorsements in Special Education and, at least, in one specific subject, like Science; Instructional materials provided by the NIMAC can convert to any of the four specialized formats (braille, digital text, audio, and large print) and are available for special education teachers. The materials make it easier and faster for the teachers to prepare their courses; The essentials of both IFSP and IEP are similar in Taiwan and in the USA; The early intervention services are provided for 0- to 3-year-olds in Taiwan and for 0- to 9-year-olds in the USA; In Taiwan, the transition service is divided by grade and age, and, in the USA, it is divided by service content and category.
