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According to the principle of inclusion, everybody has an inherent right to participate fully in society. Inclusion requires the acceptance of differences. It allows for the inclusion of individuals who would otherwise be denied educational opportunities critical to the development and growth of all students. This study aimed to scrutinize and assess the availability of teaching and learning resources for the implementation of inclusive education at the selected elementary schools in the Division of Agusan del Sur and the Division of Tandag City, Surigao del Sur, Philippines. In order to determine the accessibility of teaching and learning resources and teachers' attitudes toward considering students' assistance needs in the classroom setting, this study would analyze the critical factors in determining whether inclusive education is successfully implemented or unsuccessfully. To collect data for this study, a descriptive survey research design was used. The permanent teachers were the study's target group and its respondents. The introduction of inclusive education at the participating schools will improve curriculum delivery, cater to the requirements of students who require special help, and increase student enrollment and retention at the said schools. The majority of the 150 teachers who responded to the statements and gave their opinions strongly agreed with the assertion. The implementation of inclusive education depends on the availability of teaching and learning resources, which has a detrimental effect.