Relevance of the study: at present, technical means and information technologies are intensively developing in Russia and in the world, which can significantly expand the possibilities of inclusive education through the introduction of distance learning technologies. The article highlights the possibilities of distance learning for the implementation of the educational process of students with special educational needs. The analysis of scientific and methodological literature on the use of distance learning for the implementation of a differentiated approach, taking into account the individual characteristics of students, was carried out. The purpose of the study is a theoretical substantiation of the organizational and pedagogical conditions for distance learning of students with special educational needs. The methodological basis of the study is the ideas of a system-activity approach and competence-based approaches; general scientific methods of analysis, synthesis and generalization, as well as conducting a survey as an empirical research method. Research results. The theoretical significance of the article is as follows: the features that characterize the concept of organizational and pedagogical conditions for distance learning of students with special educational needs are highlighted; the features of distance learning for students with special educational needs are disclosed, the advantages and disadvantages of distance learning for students with special educational needs are revealed; a theoretical substantiation of the organizational and pedagogical conditions of distance learning for students with special educational needs is presented. The practical significance of the article lies in the fact that the conclusions and provisions presented in it reveal ways of organizing distance learning for students with special educational needs, meaningful aspects of preparing university teachers to manage the process of distance learning for students with special educational needs. The research materials can be relevant in the educational and extracurricular work of university teachers.