Inclusion is a programme that caters for the education of individuals with disabilities in a regular school setting. This paper takes a cursory look at concepts of inclusive education, inclusive education policy in Nigeria, learning theories of inclusion such as Social Learning Theory by Bandura, Observation Learning Theory by Piaget and Vygotsky and Guided Learning Theory by Vygotsky are critically examined. Inclusion has academic and social benefits for all students, whether with or without disabilities, such as increased communication and social interaction opportunities, age-appropriate models of behaviour skills, active participation in the school community, individualized education goals, as well as access to rich core curriculum. The challenges of inclusive education are in the areas of funding, inadequate personnel, facilities and materials; lack of communication among administrators, teachers, specialists, staff, parents and students inhibits the success of inclusive programme. Counselling the public for attitudinal change would accommodate the students with special needs in our society, but; would also make them to be accepted as people of worth. It is recommended to all school system to initiate seminars, workshops and conferences for parents of students with special needs; so that awareness could be brought about on needs of families. The curriculum should be modified to accommodate learners with special needs different learning style so as to achieve the needed change.