In this study, the materials prepared for the teaching of “hard-soft” concepts and the factors affecting the selection of these materials for the students with intellectual disabilities were examined. A case study that is one of the qualitative approaches was used in the study. Participants of the study were consisted of three students with intellectual disabilities. While selecting materials in the study, firstly the literature was reviewed and textbooks were examined. In addition, students were observed for three days in a week during a term through unstructured observation technique. These observations were coded and the learning needs of students with intellectual disabilities for the selection of materials were thus determined from the social and academic perspectives. These needs were combined with expert interviews made during the process and materials to be used in the teaching of hard-soft materials were identified. It has been noted that the materials address different sensory organs, are easy and simple, appropriate to the students’ level and related to day-today life. As a result of the study, a stone, glass, book, pencil, plastic lego, and metal spoon were chosen for the teaching of hard concept; cotton, play dough, knitting wool, pillow, sponge and plastic ball were chosen for the teaching of the soft concept.