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Instilling Islamic educational values in early childhood learners is an important aspect of shaping children's character and morality. At TK Islam Athirah 2 in Makassar, there are challenges in instilling these values, particularly among students with special needs (PDBK). This research aims to explore the strategies and methods applied in the process of Islamic education for these learners. The method used in this study is qualitative, with data collected through observations, interviews, and documentation. The results indicate that the presence of special assistant teachers plays a crucial role in facilitating special needs students in understanding and internalizing religious values. Through a personal and adaptive approach, the teachers successfully created an inclusive and supportive learning environment. Additionally, the use of varied and interactive learning media has proven effective in capturing children's interest in Islamic education. The consistent and well-planned instillation of religious values is expected to help students with special needs in developing their potential and forming good character. This research is anticipated to contribute to the development of methods for Islamic education in early childhood education institutions, particularly for students with special needs.