This study investigated the inhibiting variables and distance learning programme for persons with special needs in south East Nigeria. Descriptive survey design was adopted for the study. Three research questions guided the study. The population of the study was 10 teachers with special needs working in special schools in South East Nigeria. Census sampling was adopted, hence a sample of 25 teachers with special needs was examined. The instrument for data collection was a set of questionnaire named "Inhibiting variables of the distance learning for persons with special needs, (IVODLFPWSN)" The instrument has fifteen items. It was designed along modified four-point Likert scale with response options. The instrument was face and content validated by three experts (one respectively from Special education, Guidance and counseling and Measurement and evaluation). The reliability of the instrument was determined by use of test re-test. The value deduced was .81. The research questions were answered by using means with a criterion mean score of 3.00 for decisions. It was found that non availability and accessibility of facilities/equipment and unawareness are among the perceived inhibiting variables in success of distance learning among persons with special needs. The conclusion was reached from the findings of the study. The recommendations in the study among others include making persons with special needs aware of the advantages of engaging in the programme and making available and accessible facilities/ equipment relevant for distance learning.