The inclusion of all students in the teaching process is one of the goals of the education system, which sets a particularly important task before school – to prepare and implement inclusive education. In Physical Education classes, accepting students with difficulties and letting them interact with peers without difficulties contribute to students’ socialization and cooperation, promote equality, and present benefits for all students. If needed, Physical Education teachers should create an individualized or personalized program for a particular student, depending on their difficulty. Physical activity is important for all children, including those with difficulties, as it helps develop motor skills and strengthen students’ mental and physical health. Consequently, PE classes should be an important factor in promoting inclusion and encouraging the acceptance of children with special needs in the teaching process. One of the key factors of successful inclusion is a favorable social environment that refers to the positive attitude towards inclusion expressed by teachers, peers, parents, and other school staff. This is precisely why this research was conducted aimed to determine the attitudes of eighth-grade elementary school students (N=190) towards the inclusion of students with difficulties in PE classes. To achieve the research objective, an anonymous questionnaire was applied, the validity and reliability of which were confirmed. The results show that students have a mostly positive attitude towards including all students in PE classes. Everything indicates that education offering direct contact with children who have certain difficulties and a quality school environment with competent teachers are important for forming a positive attitude towards the inclusion of students with difficulties. It is necessary for the progress of society to accept diversity as an advantage without excluding and discriminating against anyone.