School counsellors play a role in implementing guidance and counseling services to mainstream students and Special Needs Students. Research from the previous study found that the lack of research that looks at the aspect of the implementation of guidance and counseling services, especially to the Special Needs Students. Therefore, the basic qualitative study was conducted to explore the aspect through semi-structured interviews on six school counsellors. Findings from this study that analysed using ATLAS. ti shows that school counsellors generally carry out responsibilities by providing guidance and counseling services to all students, including Special Needs Students. Furthermore, the findings show that the activities carried out by the school counsellors are based on the needs of the mainstream students rather than on the needs of Special Needs Students. Findings also found that school counsellors did not devise specific programs according to the needs of Special Needs Students. The implications of this study are also discussed in the context of the improvement of service delivery.Abstrak: Guru bimbingan dan kaunseling sekolah (GBKS) berperanan untuk melaksanakan perkhidmatan bimbingan dan kaunseling kepada pelajar aliran perdana dan Murid Berkeperluan Khas (MBK). Penelitian daripada kajian lepas mendapati bahawa kurangnya