The implementation program of the Multifunctional Resource Room (SRM) is guided by the Public Policy for Special Education from the perspective of Inclusive Education and one of the initiatives of the Ministry of Education (MEC) for the process of inclusion of Public Targeted Students for Special Education (EPAEE). Therefore, this study aimed to understand and analyse the resources available in the SRM and Learning Objects (LO) for a pedagogical work to support students with Intellectual Disabilities. The results showed that the SRM resources and the LO are infantilized and focused on the first stage of basic education. It was verified the insufficiency of resources for a pedagogical work with students with Intellectual Disability in primary schools II and high school; it is perceived the need for the incorporation of OA among the SRM resources as a means to facilitate the learning of students with Intellectual Disability in primary schools I and the importance of the adequacy of resources to the age of these students, considering their chronological age or even the organization of the SRM by education level.