This study aims to explore inclusive education for children with Cerebral Palsy by propose the questions what is the meaning of inclusive education for children with Cerebral Palsy and how is the problem of incoherence between policy and practice in inclusive education for children with Cerebral Palsy. The research objectives in this study are to find philosophical issues in inclusive education for children with Cerebral Palsy and describes the philosophical response towards the problem of incoherence between policy and practice in inclusive education for children with Cerebral Palsy. This study uses qualitative method that bring the philosophical worldviews or sets of beliefs to the qualitative research with some particular analytical philosophy element which is consist of description, interpretation, reflection, and hermeneutics. This study uses Philosophy of Education as a theoretical framework. The result of this study is inclusive education policy for children with Cerebral Palsy find the obstacle in practical range regarding to the dilemma incoherence between policy and practice in inclusive education for children with Cerebral Palsy which caused by the principle of idealism at policy level has not compatible yet with the principle of realism which is become the purpose of inclusive education implementation for children with Cerebral Palsy. Inclusive education for children with Cerebral Palsy need a harmonization between policy and practice based on realism to enclose both physically and psycologically children with Cerebral Palsy through accommodation either in an inclusive school or in other educational institutions.