The limitations of learning media available at SDN Sungai Lumbah 1 Barito Kuala for children with special needs are due to the lack of understanding of subject teachers regarding handling children and
there is no special assistant teacher in the school. The teacher uses certain strategies to overcome the limitations of learning media for children with special needs at SDN Sungai Lumbah 1 Barito Kuala. This study uses a qualitative approach with descriptive research type, the data source in this study there are 3 subject teachers, namely teachers of thematic subjects, sports and religion. Data collection techniques in this study using interviews, observation and documentation. The data analysis technique in this study is data induction, and the data validity technique uses source triangulation. The results of the study show that: 1) The teacher's strategy in visualizing the material for children with special needs in learning planning is the main factor in the implementation of an optimal learning process, due to the teacher's lack of understanding in providing learning media according to student needs and the limitations of visual media according to student needs. 2) The teacher's strategy in focusing students' attention for children with special needs in the implementation of learning, the teacher's difficulty in providing material that attracts attention in the focus of student learning. 3) The teacher's strategy in selecting learning media for children with special needs in learning planning has also not run optimally, because the teacher does not understand in choosing learning media according to the criteria possessed by students. 4) Obstacles faced by teachers in overcoming the limitations of learning media for children with special needs in learning planning are inhibiting factors for the teaching and learning process such as the absence of special assistant teachers, lack of teacher cooperation with students' parents, and no change in media and media evaluation.