This article examines the theoretical foundations for organizing inclusive physical education in general secondary schools. The relevance of the study lies in the increasing need to ensure equal access to quality education for all students, including those with special educational needs. The paper analyzes key concepts of inclusive education, the principles of inclusive physical education, and pedagogical approaches that support effective teaching in diverse classrooms. Particular attention is given to the integration of adaptive methods, differentiated instruction, and student-centered approaches. The study highlights that successful implementation of inclusive physical education depends on a well-structured theoretical framework, teacher preparedness, and supportive educational environments.