This report compares and contrasts special education and least restrictive environment requirements for children with disabilities in Nigeria and the United States. The implementation of special education policies in both countries is discussed, including policies in the following areas: referral and identification, nondiscriminatory assessment, parental consent, procedural safeguards, least restrictive environment, and individualized education programming. Results of the comparison found the focus in Nigeria to be indiscriminate integration while in the United States the direction is full inclusion based on the least restrictive environment. Recommendations are offered for Nigeria's education system, such as a mandatory special education law, procedural safeguards and due process, training of specialists and related professionals, and maximizing student potential. Recommendations for the United States focus on putting laws into practical perspectives, accountability of special education personnel and programs, and appropriate placements. (Contains 18 references.) (CR)