Learning that has been built for years in school can be lost if there is no continuity with learning at home. This study aims to analyze the form of distance learning strategies for students with special needs in the Covid-19 pandemic era. The research method used is descriptive qualitative case study type. This research was conducted at the Semai Inclusion Elementary School. Data collecting using the method of observation, interviews, and document analysis. The results showed that the distance learning strategy applied in SD Inclusi Semai was 5M learning. First Humanizing the relationship by building positive relationships between teachers, students and parents. Second, Understanding Concepts with the teacher guiding learning through explaining the objectives and learning process to parents. Third, to build sustainability by reflecting with parents. Fourth, Choosing challenges by providing a variety of learning activities according to student conditions and flexible learning hours. Fifth, Empowering context by involving resources at home as learning resources. Based on