本論文採文獻探討和文件分析法，研究美國幼兒特殊教育之法令規定和實施情形，並與台灣作比較。研究結果發現：美國有關幼兒特殊教育之法令規定頗多而周延；華盛頓州幼稚園與小學低年級教師證書是合一的；美國特教教師必須提出相關證照證明其有能力任教該學科；美國普通教師若提供直接特教服務者除須擁有特教證照外需有任教該科目的專業認證；臺灣發展遲緩服務對象為出生到六歲而美國則從出生到九歲；美國將NIMAS格式教材存放在NIMAC讓編製課程輔助教材時比較快速且輕鬆；台灣以年級和年齡對轉銜服務做劃分而美國則以服務內容和向度做劃分；台灣和美國在IFSP和IEP之基本精神相似。

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.