Teaching materials are an important aspect to decide the quality of education. Science teaching materials include textbook, workbook, worksheet, OHP materials, posters, computer softwares, experimental equipments, slides, video tapes, and other audio-vidual materials. This comparing research is based on the contemporary teaching materials used in elementary schools of the United States and Korea in 1990s. The results of this study are : 1. The United States has more elementary science teaching materials such as posters, worksheets, computer softwares, OHP materials than Korea. Both countries developed elementary science textbooks, activity books, video tapes, science reading materials, and experimental equipments. 2. The frequancy of using these science teaching materials in Korea is bigger than that in the United States. In Korean elementary science classes, most of instructions are progressed by experimental activities. Korean elementary science textbooks are mostly consisted of science activities, but those of the United States includes science information, science related jobs, STS articles and some portion of science activities. 3. Experimental equipments of the United States are stronger than those of Korea. Various and excellent elementary science teaching materials such as computer softwares, posters, audio-vidual materials, and experimental equipments should be developed and used in elementary science classes for better elementary science education.