It is commonly discovered that mainstream teacher facing difficulty in managing Special Education Students (SES) in the implementation of Inclusive Education Program (IEP). Thus, this concept paper aims to identify and discuss the possible factors and problems that may affect all problems in teaching among mainstream teachers which drives the need for a relevant teaching methodology for the SES within the IEP. These identified problems can be categorized into a few factors. Among them are the pedagogical knowledge, teaching methodology and guidance of the mainstream teachers. Thus, the authors suggested that collaborative teaching should be carried out in order to provide an effective learning environment. In order to perform a collaborative teaching, the requirement of a resource teacher within the program is a must. Hence, this research is conducted to find the needs of resource teacher to executed collaborative teaching with mainstream teacher. It is hoped that the problem is able to be resolved with the existence of resource teacher in IEP. It is found that the implementation of IEP will fully affect if an intensive plan were proposed by the Malaysia Ministry of Education (MOE) and the presence of resource teacher within the program itself.