The purpose of this study was to suggest and explore the life-centered theme-based subject to provide the fully curricular and subject experience to SNS. For this, this study was reviewed the issues of subject for special education, explored the theoretical base of the alternative subject system, and suggested the new subject system as the alternative system in special education. The implications of this study are as follows. First, the life-centered theme-based subject increased the possibility of the whole learning and whole child approach for SNS. Second, the fully learning experiences were provided by the life-centered theme-based subject associated in the real life of SNS. Third, the process-based evaluation was emphasized in the life-centered theme-based subject, Forth, the life-centered theme-based subject were constituted the third dimension involved physical factor, time factor, strategy factor. Fifth, the life-centered theme-based subject included the various alternative way of learning.