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This study aims to describe the difficulties experienced by teacher in Analysis of Teacher Difficulties in Preparing the Learning Equipments in SD Negeri 32 Cakranegara for the 2020/2021 Academic Year. The aims of this research are to describe the difficulties of teachers in learning plan and to describe the difficulties of teachers in learning implementing. The aims of this research also to describe the difficulties of teachers in learning evaluating at SD Negeri 32 Cakranegara for the 2020/2021 Academic Year. The type of this research is uses a qualitative descriptive approach. This research was conducted at SD Negeri 32 Cakranegara for the 2020/2021 academic year. The subjects in this research are teachers of the High Grade at SD Negeri 32 Cakranegara, which amounted 3 teachers, namely grade IV, V, and VI teachers. The method of taking research subjects was done by using purposive sampling. Data collection using the instruments of Observation, Documentation and Interview. The data analysis technique was carried out through three stages, namely: data reduction, data display, and conclusions drawing and verification. Testing the data validation is uses triangulation technique, namely method triangulation and source triangulation. The results of this research show that in the progreess of preparing the learning equipments, teachers still encountered some difficulties. These difficulties include at the learning plan stage, which lies in considering the understanding of students who will be taught using learning media. At the implementation stage of learning, several difficulties were found, including the level of validity of the worksheets made, the students' lack of focus in paying attention to the teacher's explanations, and the lack of time allocation. Furthermore, at the learning evaluation stage, some of the difficulties found include the level/ difficulties level of the questions to be made and amount of students, so that it's impossible for teachers to check one by one students using the attitude assessments.