The article describes the current state of distance education in Kazakhstan and the world, as well as analyzes the difficulties of the modern period of development of the distance education system. The purpose of the article is to develop recommendations for the development of didactic means of distance education and digital educational resources. The authors identify financial, technical, legal, methodological problems of the development of distance education, the problems of training teachers for the development of electronic didactic tools. Based on an analysis of the scientific and pedagogical literature and a generalization of experience with electronic textbooks, digital educational resources, and MOOCs, a three-part structure for the development of didactic units - classes in digital format: video, a short text of the training material, and practical tasks is proposed. The design of digital educational resources is based on eutagogical foundations, the theory of programmed learning, connectivity, actor-network theory, rhizomatic pedagogy and other latest achievements of digital didactics. The requirements for electronic and multimedia textbooks and manuals are outlined.