The little expressive participation of the special education in the set is well-known also of offers in the basic education in the question of budgetary resources. In the proposal of the National Plan of Education of the MEC, of 1997, it was pointed necessity to reserve ' ' a small parcel of the entailed resources to the education (between 1 and 5%) ' ' for the special education, what it indicated that the available resources did not exceed 1%. In fact, in publication of the MEC on the situation of the basic education in Brazil (INEP, the 99), in which are analyzed the public expenses with education in the Budget of 1996, expenditures with the area of special education, in it I compute generality of the education, had corresponded 0.37% in the federal sphere, 0.50% in states and 1.10% in the cities. Thus, if it makes imperative and urgent that is I coat such budgetary position with respect to the special education. In case that contrary, to the similarity of what it comes occurring with other modalities and levels of education, the beginning of the financial rationality will impose its intentions and the inclusive education will start to be, only, an excuse to promote the reduction of costs, forceing the rights of the citizens special, that would have to receive from the State the attention and the respect that are assured to them by the proper Brazilian legislation. At last after the historical analysis of the Brazilian legislation we can conclude that all they guarantee the right of any pupil to the regular education and that this politics already comes giving resulted, even so still it deserves improvements with respect to its efetivao. Our paper at this moment is of sincere reflection, without resistance to the changes and innovations, in order to promote the structural and organizacional reform of the education institutions and to effectively assure the inclusion of the special carriers of necessities. .