The issue of sexuality education is not a new thing in today's education. However, the implementation of sexuality education or talking about sexuality is a controversial issue and considered sensitive by some. This is because the term 'sex' carries different connotations to some people, and this is still considered a stigma by our society. Malaysia society is generally negatively prejudiced on the issue of the implementation of sexuality education for students with learning difficulties. The purpose of this study was to identify teachers' perceptions of the challenges of sexuality education delivery. This study uses a qualitative approach, and three study participants were selected in a school in the district of Kuala Selangor. The instrument used in this study was a semi -structured interview. Data obtained through interviews will be transcribed. The results of this study found that teachers argued that the challenges of sexuality education delivery consisted of no specific guidelines, less skilled teachers, students with various disabilities and parental and community acceptance. Implications from this study, it was found that teachers' perception of sexuality education is positive, but the upper party needs to make a specific guideline in addition to providing training to teachers.