The study aimed to assess perception and attitude of students withrndisabilities about physical education. The participants of this study wererncomprised of 4 Physical Education teachers and 85 students withoutrndisabilities and 25 students with disabilities from Silite Zone selected highrnschools. The study employed Quantitative& Qualitative research designrnand used three research tools: Questionnaire, field observation andrninterview to collect the data that were analyzed, Frequencies percentagernwas employed. The finding of the study showed that: students withrndisabilities have low perception about physical education. Because thernmajority of students with disabilities did not participate in physicalrnactivities due to the factor that lack of knowledge, self perception andrnattitude of physical education teacher. A teacher attitude to teach studentsrnwith and without disabilities in physical education class was found to bernnegative. The results from non-disabled student is: lack of knowledgernabout benefit of PE and physical education teachersâ€™ attention for teachingrnphysical education properly is a major factor for negative attitude ofrnphysical education. Based on the findings and conclusion, the followingrnrecommendation were forwarded: there is a need to give up grading forrnphysical education teachers ,guide lines for physical education teachers ofrnstudents with disabilities would be useful, curriculum should be inclusive,rnsubject specialists and officials at higher level should work collaborativelyrnwith special need professionals for PE learning of students withrndisabilities, physical education teachers should plan for engagement ofrnstudents with disabilities in physical activities, teacher should considerrnencouragement and support during physical activities and should considerrnways to allow socialization among students during physical education &rnactivity.rnKey Words: Physical education, Disability, Perception, Attitude,rnparticipation