This paper provides an overview of the Maine Department of Education's "Foundations of Inclusive Education," a guide for early childhood professionals, families, and educators on implementing inclusive education for school and preschool children. A basic premise of the guide is that inclusive education is not a separate initiative for children with disabilities but an integral part of school restructuring that promotes high standards for all children. Section 1 of the guide's 4 sections raises awareness of current issues and challenges that face educators as they restructure to meet the needs of all students, including those with disabilities. Section 2 presents the importance of building collaborative partnerships and developing student-centered planning. Section 3 explores options in curriculum design, instruction, and assessment. These practices include multiple intelligences, performance-based assessment, differentiated instruction, and multilevel instruction intended to promote student-centered learning. The final section examines the challenges involved in creating a climate where all children can develop and learn, given the growing diversity in schools and communities. This section also provides a sample framework for working collaboratively to address the needs of individual students, as well as the broader challenges related to administrative, programmatic, and community issues. Each section includes instructor information, objectives, a presentation outline, suggested activities, and review questions. (TD)