Co-teaching is undertaken because students with disabilities are more likely to have their needs met if their supports are moved to the general education classroom. In co-taught lessons, a special educator and a general educator teach together in the general education classroom during some portion of the instructional day in order to accommodate the needs of students both with and with out disabilities. The purpose of this action research was to provide a more in-depth analysis of co-teaching at one elementary school by individually interviewing a total of twenty staff members. The participants included general education teachers, special education teachers, related service personnel, and administrators. Participants repeatedly described four elements as critical to effective co-teaching: strong communication between the teachers, flexibility in co-teaching practice, respect between the co-teachers, and the organization of the instruction. Faculty also described the process of how co-teaching evolved within the school. (Contains 2 figures and 1 footnote.)