This study aims to describe the implementation of moral values and tolerance building among students. This study employed a descriptive qualitative approach using interviews and documentation to collect the data. The data analysis process involved reducing data, presenting the final data and drawing conclusions, as referred to Miles and Huberman's data analysis model. The research was conducted in the even semester of 2022 at Madrasah Ibtidaiyah Negeri 01 Pasaman Barat, involving teachers and students as the research participants. The findings show that there are several values and morals that are developed at Madrasah Ibtidaiyah Negeri 01 West Pasaman through several activities such as: scouts, drum band, Duha prayer, muhadarah, flag ceremony, and short course in Islamic studies. The teacher's efforts in building students' tolerance are by getting them used to praying before starting and ending the learning process according to their respective beliefs, giving good examples to students such as shaking hands with the teachers, respecting elders and respecting every opinion of others, being polite, and smiling to others.