The aims of this research are to find out the students’ needs regarding The ELT materials based on religious moderation for the eleventh grade Students at MAS Madani Alauddin Pao-Pao, to design, to develop, and to Evaluate the ELT material based on religious moderation for the eleventh Grade students at MAS Madani Alauddin Pao-Pao in the material of Report Text. The researcher applied the R&D method with the ADDIE model as an Instructional design framework. There are 5 steps of ADDIE which are Analysis, design, development, implamentation, and evaluation. All the steps of ADDIE have been conducted by the researcher except implamentation stage. The researcher did not conduct the implamentation stage becouse of time Constraints. At the analysis stage, students’ target and learning needs were Determined by conducting interviews with teacher and analyzing the needs of 30 students at the eleventh grade MAS Madani Alauddin Pao Pao. Then create A syllabus design at the design stage that integrates the essential elements of The module created. At the development stage, the textbook based on the Fourth indicators of religious moderation was developed. The textbooks were Validated based on the four aspect of textbook eligibility proposed by BNSP (National Education Standards Agency). The textbooks received scores of 3.91 For content feasibility, 3.89 for presentation feasibility, 4 for language Feasibility, and 4.16 for graphic feasibility from the validators. After going through several evaluation and improvements, the results Showed that the textbook can be used as an alternative ELT material that Focuses on discussing Report Text. This textbook is expected to help teachers Increase students’ passion for learning, directs students to meaningful Learning, and improve students’ moderate character. The researcher hopes That the developed ELT materials will be widely used in schools by reflecting a Meaningful desire for language and character development.