Islamic education in mentally retarded children aims to develop the potential that is still owned optimally, so that they can live independently and can adjust to the environment in which they are located. The implementation of the learning of Islamic Education in the implementation of Islamic Religion in Bengkulu State Elementary School is carried out in the classroom. In delivering the material the teacher adjusts and simplifies the material according to the needs of students, as well as the media, learning methods and evaluations are truly selected and adapted to the circumstances of students. Submission of material at SDLB Negeri Bengkulu, learning Islamic Education was carried out according to the classification of mentally retarded children. Mild mental retardation (B) and moderate mental retardation (C) are placed in different classes. With the aim of facilitating the delivery of material and so that children more easily accept the subject matter. Basically mild mental retardation children (B) and moderate mentally retarded children (C) are the way they communicate very differently. In addition to the implementation of Islamic Education, there are supporting factors such as the learning activities of Islamic Religious Education at SDLB Negeri Bengkulu. Among them are the infrastructure facilities to support the learning activities are quite complete. The school also provides completeness of learning equipment, patience and patience of the teacher in delivering the subject matter, and the attention of teachers who are more focused on child development.