Textbooks are the basis of teaching and also the core teacmng materials Although they comprehensively summarize and systematically state the knowledge and achievement of subjects, textbooks cannot meet teachers and students＇ demands for teaching and learning, which make the multiple resource development necessary. Based on the present situation and demand of education and teaching, this paper will try to explore the theory and method for the research and development of electronic teaching and learning materials in accordance with textbooks . Meanwhile, practice cases will be provided. The paper holds an opinion that the research and development of electronic teaching and learning materials will greatly expand the contents of textbooks, promote the overall development of the students, and spur the reform of educational means and learning style. It will not only initiate the change of educational ideas, but also increase the educational realization of the whole society and speed up the coming of learning society as well.%教科书是教学的基本依据，是一个学科的核心教学材料。教科书对某学科现有知识和成果有综合归纳和系统阐述，但仅有教科书并不能满足教师和学生对学科知识教与学的需要。因此，这就要求我们对教科书进行全资源开发。电子教材的研发将极大地拓展教科书的内容，促进学生的全面发展，带动教育手段、学习方式的变革。电子教材的研发，不仅会在教育领域引发一场教育观念的变革，而且会使全社会的教育意识、教育观念有一个转变，加快学习化社会的到来。
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