The purpose of this study is to explore special and general education teachers\u27 perspectives of why co-teaching is not implemented effectively and how the problems can be resolved to lead to successful practice. The objectives of the study are: (a) to better understand the perspectives of both the general and special educators with respect to the barriers of co-teaching, and (b) to gather information on what means the general and special teachers have used or believe should use to overcome the barriers. Sixteen teachers of the eight co-teaching pairs within an elementary school participated in this study. These teachers completed a co-teaching practice survey, and a follow-up interview was conducted to six of those teachers. The survey results were analyzed using descriptive statistical method via SPSS and the interview responses were coded and unitized to identify themes of co-teaching practice and barriers. Results show that the general and special education teachers have different opinions on many issues regarding co-teaching. Not all teachers felt that their co-teacher is qualified, and nor do all agree on the responsibilities and goals involved in co-teaching