無障礙教材與教科書對視障者及其他印刷品閱讀障礙者而言相當重要， 本文將比較臺灣與美國的無障礙教材並探討兩者之間的差異性；透過文獻探 討及內容分析後發現，臺灣與美國皆會提供無障礙教材與教科書給視障或其 他印刷品閱讀障礙的學生；然而，臺、美之間仍存有一些差異性，特別是在法 律、國家無障礙規範或標準、專責機構、無障礙教科書與教材類型及運作模 式。此外，根據2016年的特殊教育通報網資料顯示，視障者及其他印刷品閱 讀障礙者所採用的無障礙教材與教科書有：雙視點字書、CD及MP3有聲書及 大字書，但在數位文本的部分仍有不足。因此，我們參考IDEA 2004，針對臺 灣目前的無障礙教科書與教材提出四項建議，以期學生在學習的過程中能取 得更合適的教材。

Access instructional materials and textbooks play a quite important role in blind persons and other persons with print disabilities. In this article, we compare the access instructional materials in United States with those in Taiwan, and then discuss the differences between access instructional materials in United States and those in Taiwan. According to the literature review and content analysis, we found that both United States and Taiwan are providing access instructional materials and textbooks to the students who are blind persons or other persons with print disabilities. However, we still found that there are several differences between them, especially about laws, national instructional materials accessibility regulations or standards, agencies, types of specialized formats and operating procedures. Besides, based on the information of Special Education Transmit Net in Taiwan in 2016, it shows that students who are blind persons and other persons with print disabilities acquire the access instructional materials which are print-braille books, CD and MP3 audio books, and large print books but digital texts. Thus, we give four advices to make the students get much more appropriate instructional materials in their learning period by consulting the contents of IDEA 2004.