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Abstract: In connection with the adoption of the federal state educational standard of education of students with learning disabilities in educational institutions, there is a need of drawing up the basic educational programme adapted to this category of students. The adapted basic educational programme should contain a programme of spiritual and moral education of students with mental retardation. Most available studies presented materials on issues of spiritual and moral education of students of educational institutions. Spiritual and moral education of mentally retarded students was not the subject of intense study in oligophrenopedagogy recently. This fact, according to our observations, causes difficulties to the teachers in the development of programmes of spiritual and moral upbringing. This article presents the theoretical approaches to defining the goals, objectives, principles, and directions of the program of spiritual and moral education of mentally retarded students, which should be implemented taking into account the integrated approach. The recommendations will be useful not only to the teachers, speech pathologists of specialized educational institutions, but to the teachers engaged in educational activities with this category of students in an inclusive manner.