This research was aiming at reviewing the characteristics of the information processing of children with mental retardation, and then looking for the appropriate teaching strategy and plans. The main results of this research are as follows: First, the children with mental retardation lack of information processing skill and academic achievements as compared to the normal children. And, the information processing skills were varied with age and sex. Second, in the information processing skill of the children with mental retardation, the simultaneous processing skill. And, the academic achievement for each child was closely related to the individual information processing ability. Third, the information processing skill as well as the academic achievement for the children with mental retardation can be improved by properly applying the teaching strategy to each student after considering the characteristics of the individual mental processing skill. Forth, it is suggested that the IEP for the children with mental retardation should be scheduled and performed depending on the characteristic of mental processing skill for each child.