This comparative study explores the attitudes of children towards deaf children, children in wheelchairs and blind children in Greece and in the UK. A total of 463 children participated in this study, with 229 children from Greece and 234 children from the UK, in the fth and sixth grades in primary schools. The views of the children were elicited with the use of an attitude scale. The roles of prior contact and current contact were examined. Results indicated that all children were positive towards the three categories of children and that girls were more positive than boys. Comparative ndings showed that children's attitudes in the two countries differed in several ways. Children in Greece were more positive than children in the UK. However, children attending schools with special education units in Greece held more negative attitudes than children attending schools with special education units in the UK. Also, children in Greece who had prior contact with deaf children were less favourable towards deaf children compared with children in the UK. Furthermore, the results indicated that children held positive attitudes at a superficial level, expressing mostly social and emotional concern, and not a willingness to interact with these children. The ndings stimulate a discussion regarding the impact of sociocultural characteristics upon children's attitudes towards children with special educational needs.