The general purpose of the research is to make a handling model of the children with learning disabilities based on teaching accommodations and modification collaborating with researchers from Chiang Mai University, Thailand. The specific purposes of the research are: 1) Dissemination and implementation Model of Learning Accomodation and Modification for students with Learning Disabilities 2) To increase skills of the inclusive elementary classroom teachers in handling the children with learning disabilities. The research is a part of research development of handling the children with learning disabilities model based on teaching accommodations and modification which adapted from a development model by Borg and Gall (2003). Subject of research: teachers and students in elementary schools in Yogyakarta Special Province, Prembun Central Java, Ngawi East Java, Indonesia. Data collection techniques had done by tests, questioners, observations, interviews, documentations. Data Analysis had done by description analysis. The research’s finding can be presented as follows: The third year research had done dissemination and implementation through socialization, training, workshop and mentoring: (1) Handling children with learning disabilities is still not implemented adequately; (2) Perceptions and expectations of teachers to the problems of handling children with learning disabilities tends to be negative, hence the need for guidelines on the application of teaching accommodation and modification for children with learning disabilities; (3) the skills of inclusive elementary classroom teachers on handling the children with learning disabilities had increased through socialization, training, workshop and mentoring.