This paper shows partial results of a research held in schools of compulsory education in a Spanish province. The first part presents the theory development around inclusive education and the potential to keep the materials in their promotion. Later referring to methodological design that responds to a quantitative study and exploratory with which, through specific questionnaire items broader (Martinez, 2012), reflects the opinion of teachers on the role and importance materials in the field of inclusive schools. Also, it tries to see it to what extent are related to factors or strategies that promote and/or hinder the process of inclusion in schools. The results and conclusions say us the relationship there is between linking the use of materials with the education for all, stressing that adequate provision, along with the expertise of teachers, we are with materials for promoting inclusive school. This study shows the need to look into these aspects of materials, so we ended up proposing possible future lines of study.

Inclusion, materials, resources, indicators, research.