Objective : This study aims to ascertain the sensory processing skills in children with developmental disabilities (DDs) for the creation of a sensory integration theory, and to provide the basic data for constructing an occupational therapy strategy. Methods : A Sensory Profile translated into Korean by Lim et al. (2007) was used to assess the sensory processing skills in children with DD. Caregivers for children with DD were asked to fill out a questionnaire, and the total data from 325 questionnaires were collected for the analysis. A frequency analysis was used for the general characteristics, along with 14 items in the sensory section and 9 sensory factors in terms of sensory processing skills. The sensory integration processing skills of the children were analyzed using a one-way analysis of variance and Scheffe post-hoc test. Results : Sensory Processing related to section G (endurance/tone) was revealed to have a defined difference in four groups. A sensory factor comparison showed significant differences in factor 1 (sensory seeking) and factor 2 (emotional reaction) (p<.01). Conclusion : Sensory processing related to endurance/tone is associated with low endurance/tone and poor registration. This indicates higher thresholds in a subject’s sensory processing capacity. Further study is required to determine the cut-off point (sensory factor) for discerning the difference between non-disabled children and children with disabilities.