The use of manipulatives in mathematics education has proven effective in increasing students' understanding of mathematical concepts and involvement in the learning process. Inclusive education aims to create classrooms that are accessible to all students, regardless of their abilities or disabilities. In this context, manipulatives can play an important role in helping students with special needs, such as those with learning disabilities or physical disabilities, to understand mathematical concepts and engage with the subject. However, the use of manipulatives in mathematics teaching can also pose challenges, such as inadequate cost, storage, maintenance, and training. This abstract summarizes the benefits and challenges of using manipulatives in mathematics teaching for inclusive programs, highlighting the importance of considering the use of manipulatives in inclusive mathematics education and the need for adequate resources and training to support their effective application.