[Purpose] The purpose of this study is to explore the direction of Korean letter knowledge education for students with intellectual disabilities. [Method] To this end, on November 4, 2020, an intensive interview was conducted focusing on five special teachers who have experience in teaching students with intellectual disabilities' Korean letter knowledge using online zoom. After transcribing the interview contents, the analysis was conducted based on the principles of universal design for learning. [Result] the results are as follow. First, it is the direction of the principle of representation. In order to select a variety of cognitive methods, concrete objects such as pencils, crayons, and cookies were provided to attract students' attention, so that they could learn them first while making shapes. Singing along familiar songs, reading and singing lyrics over and over again, promotes understanding. Second, it is the direction of action and expression. By providing a physical expression method, special teachers let the students with intellectual disabilities type the keyboard themselves. In addition, word cards were used, or they looked at the shape of the teacher's mouth to imitate it. In addition, magnetic plates were used to discriminate between letters, and board markers were used to read large children's books. Third, it is the direction of engagement. Korean letter knowledge were educated by memorizing the names of family members, friends, teachers, and singers by providing a variety of interesting options. In addition, it is effective to provide compliments, reinforcement, and ways to prevent failure, and to evaluate the child's sense of accomplishment through games or play. [Conclusion] The direction of Korean letter knowledge education for students with intellectual disabilities should be considered by applying a UDL-based education program that provides various representations, action, expressions and engagement However, it is necessary to consider the development of programs reflecting the characteristics of students with intellectual disabilities when proceeding with this.