Co-teaching involves a highly collaborative, mutually accountable relationship between a regular education and special education teacher in an inclusive environment. Effective co-teaching involves both teachers working together in the regular classroom setting in an effort to make learning accessible for all students regardless of ability or disabilities. Most of the analysis of co-teaching has determined that both special education students and regular education students benefit from the provision of differentiated instruction and the presence of two teachers in the classroom. This study seeks to gain an accurate analysis of co-teaching from the perspectives of regular education and special education teachers.