Are there students with physical disabilities who are so severely impaired that their culture can not be taken into consideration? Growing numbers of preschool and school age children with such disabilities are from non-European countries including Africa, South America, East Asia, and the Caribbean Islands. In addition, children who are American Indian/Alaska Natives, African American, or Hispanic are also represented in special education programs. Psychologically, familiar food, music, and customs are important for these students as they may provide a comforting link between home and school. It is the cultural frame of reference that most often informs and shapes children. It is imperative that culturally responsive instructions be implemented for students with physical impairments that are multiple or severe. Such instruction involves teachers in cultural self awareness, establishes diversity as a foundation for the curriculum, and recognizes that language diversity impacts educational needs.