The purpose of this study was to investigate instructional adaptations for students with visual impairments as the Universal Design of Learning(UDL). UDL renders learning accessible and supportive to all students by building flexibility into curricular, materials, methods and assessment. Instructional accommodations are essential supplements to differentiated instruction for students with visual impairments in classroom activities. The most important tasks that a teacher of students with visual impairments performs are the modification of materials and methods, and the expectations for students in academic/social achievements and active curricular activities. Some of the modifications are needed during typical classroom activities because of the vast amount of visual information presented throughout the school day. Examples of classroom activities are use of chalkboards and overhead projectors, demonstrations, modeling, lectures, class discussions, field trips, and guest speakers. Educational materials can be modified in three ways: visually, tactually, and auditorily. All or most classroom materials(textbooks, videos, pictures) must be adapted by the teacher of students with visual impairments. Students who are visually impaired should be held to the same academic and social standard as students who are sighted. In addition, they should be expected to participate to the same curricular activities as students who are sighted.