The purpose of this study is to analyze factors of universal design for learning for students with disabilities. For this purpose, survey of this study was conducted to 100 regular education teachers and 100 special education teachers for three weeks. Using these data collected from the survey, confirmatory factor analysis was performed. The result of factor analysis of universal design for learning is as follows. First, the domain of multiple means of representation consists of providing for student’s perceptual characteristics, for capability of language and symbols, for comprehension of informations through universal design for learning. Second, thhe domain of multiple means of action and expression is composed of providing for physical action, for expression and communication and for executive functions through universal design for learning. Third, the domain of multiple means of engagement is comprised of providing for recruiting interest, for sustaining effort and persistence through universal design for learning. As above, this study has meaningful of analyzing factors of universal design for learning. The result of this study will be able to use as a basic resource of application of universal design for learning and helping improvement of the way of support.