Education can shape humans into superior human beings. Education is the right of all citizens without exception, including the rights of those with special needs. The need of those special needs is sufficiently inclusive education. This study aimed to analyze the need for an inclusive education service model that can be developed specifically based on local wisdom in elementary schools in the city of Makassar. Empirically, data on these needs were obtained from interviews with several relevant parties, including school principals, supervisors, regular teachers and special supervising teachers in inclusive schools. Data on needs analysis were also obtained through questionnaires and through Focus Group Discussions. The results of this study showed that basically the inclusive education has been implemented, but has not been optimal. This probably caused by teachers, parents and the community do not understand the nature of schools providing inclusive education. The cause of this condition is that the policies that have been set do not work according to the content and objectives to be achieved. It can be concluded that the analysis show that almost all target audiences in this case; school principals, supervisors, regular teachers and the provincial education office, the Makassar City education office, Special Guidance Teachers feel that they really need a guideline for implementing inclusive education that can be used as a reference in providing services for students with special needs. Keywords: Special needs, Inclusive education, Elementary school, Makassar DOI: 10.7176/JEP/14-3-08 Publication date: January 31 st 2023