This research is motivated by the frequent emergence of news regarding the issue of tidal floods that occur due to a lunar eclipse, which is related to Newton’s law of gravity. On the other hand, it is known from the 2018 PISA results that, in general, students’ scientific literacy in Indonesia is low. One of the efforts to increase students’ scientific literacy is to provide teaching materials in the context of socio-scientific issues (SSI). This study aimed to determine the results of the reconstruction, assessment, and students’ responses to teaching materials with the SSI context on Newton’s Gravity-Tidal Flood content. This research was conducted by Research and Development (R&D) method, by design is ADDIE. This research has succeeded in reconstructing digital teaching materials with the SSI context on Newtonian gravity-tidal floods, which consists of four sub-chapters. Teaching materials are evaluated in 2 ways: validity based on general criteria and validity based on Badan Nasional Standarisasi Pendidikan (BNSP) criteria. The assessment score is 89.50%, showing that the material teaching materials are feasible and meet the requirements for the physics learning process. Student response score of 87.79% indicates that the teaching materials with the SSI context on Newton’s gravity-tidal flood material have been understood and meet student learning expectations. The book “Newton’s Gravity & Tidal Flood Based on Socioscitific Issue” can be accessed at https://online.fliphtml5.com/mcvyo/tvnu/#p=1.