The aim of this research is to find out the student needs regarding the ELT Material, to know the design of the ELT Material, to know the development of the ELT Material and to know out the evaluation of the ELT Material based on religious moderation for the eleventh grade students at MAS Madani Alauddin Pao-Pao. This research is a research and development using the ADDIE Model. At the analysis stage, the researcher conducted a needs analysis. at the design stage, namely developing a syllabus based on need analysis. At the development stage, the researcher made modules based on the syllabus/blueprint. At the implementation stage, the researcher did not do it because of limited time and cost. In the last stage of evaluation, the researcher used a validation checklist given to experts/lecturers. The results of this study include, the need analysis section says that most students prefer dialog creation tasks, visual and auditory learning, most students prefer learning topics that are integrated with religious moderation. In the module section, the researcher made the module as the students wanted. The topics used were topics related to religious moderation, pictures related to religious moderation, and word lists that relate to the topics contained in the module. And in the evaluation section, the researcher used validation checklists based on four aspects of suitability that have been determined by BNSP (National Education Standards Agency) which were given to experts/lecturers to provide validation. The module that has been developed can be used as supplementary teaching material, especially on the topic of “Giving Advice and Making Offers” because this module has been through the evaluation stage and has a valid score.