The existence of urgency regarding the learning implementation and strategies of adapted physical education (APE) for children with special needs during the COVID-19 pandemic (CP), makes this problem interesting to be studied further. The purpose of this article is to find out about the implementation dimensions and learning strategies of APE for children with special needs (CSN) during the CP. The method used in writing this article is a literature review. The data collection technique is using the PRISMA method from a total of 712 reference sources from various databases then filtered to obtain 16 references at the final stage which will become literature review and grounded theory. The analysis uses a literature review and grand theory relating to two variables, namely (1) Learning Implementation (LI) of APE on CSN during the CP; and (2) Learning Strategies (LS) of APE learning on disabilities during the COVID-19 pandemic. The results are divided into two points which are 1) LI of APE on CSN during the CP, consisting of four dimensions, namely (1) Learning planning dimensions, (2) Learning implementation dimensions, (3) Dimensions learning assessment; and, (4) Dimensions of learning evaluation. Another point under LS of APE on CSN during the CP, consisting of four dimensions, namely (1) Dimensions of learning strategy planning; (2) Dimensions of implementing learning strategies; (3) Dimensions of modification of learning strategies; (4) Dimensions of evaluation of learning strategies. These findings contribute as material for further studies for the manufacture of instruments up to the point based on the dimensions of learning implementation and strategies APE for CSN during the CP.