Aim/Objective To determine the frequency and pattern of ocular morbidity among children with special needs attending special schools in Calabar, Cross River State, Nigeria. The data will serve for advocacy and for planning eye care for children with special needs in Calabar and environs. Materials and Methods A population-based cross-sectional study of all children with special needs attending special education schools in Calabar Municipal Local Government Area, Cross River State. Data was obtained using self administered questionnaires and ocular examination which included visual acuity, refraction, ocular alignment and motility tests, and funduscopy. Data analysis was done using the Statistical Package for Social Sciences (SPSS) version 20. Results A total of One hundred and sixty one (161) were examined, out of one hundred and seventy six (176) children with special needs recruited. That is, a 91.5% response rate. The male to female ratio was 1.2:1. Their age range was 5 to 17 years with mean age of 12.9±3.3 years, and a modal age group of ≥ 13 years. The common category of disability encountered were hearing disability 45 (28.0%) and developmental disability 38 (24.0%). Certain children 47 (29.2%) had multiple disabilities. The frequency of ocular morbidity was 71.4%. Twenty (12.4%) of the children had moderate to severe visual impairment. Uncorrected refractive error (46.1%), predominantly astigmatism (86.0%), was the most frequent ocular disorder. Others were optic atrophy (12.0%), allergic conjunctivitis (8.7%) and cataract (1.9%). The occurrence of ocular morbidity was higher, though not statistically significant, among children with learning disability [OR 1.52; 95% CI 0.77-3.00], developmental disability [OR 1.40; 95% CI 0.90-2.14] and hearing disability [OR 1.33; 95% CI 0.89-2.00]. Ocular morbidity was more likely among the study subjects age 8 years and less [OR 1.50; 95% CI 0.90-2.46], and among children in whom the disability was noticed within the first year of life [OR 1.97; 95% CI 1.16-3.35]. Very few (6.8%) of the children had previously undergone an ophthalmic assessment.