This paper is the result of research that aims to formulate the values of environmental care (eco-culture) to be internalized in learning materials, especially in economics to realize the generation that has understanding, attitude, and behavior of eco-culture. The method used in this research is research and development, which refers to the system approach of Dick and Carey. Stages in this study are designed for 2 (two) years. The results in the first year of research indicate that eco-cultural values are important to be formulated and implemented in economic learning. Implementation refers to learning tools that have been developed.