Designing English content materials for Elementary students particularly second-third grade is important because it may be supported the goal of English teaching learning. This research done was based on the students' need, students' pre assessment, observation, students, teachers, and parents questionnaires, which have shown in the following activities: 1) second-third grade students are grouped in one class which means that they have different stage abilities of learning ; two) the students who are still in the lower grade ( second grade) struggles in grasping the materials ; 3) teachers need to provide various materials to facilitate the students in the learning process; 4) the existing-in use materials are designed for the higher grade (third grade) assuming they are eager to teach peers. The data analysis process required a number of steps that fulfilled the needs of all the participants involved, namely: Discussion with the school stakeholders, Semi-structured interviews with the target group teachers, Interviews with the target group students, and Open-ended, structured questionnaires for students. From the research, it was found that students feel difficult in teaching learning and it was too complicated materials. From the research interview, observation and questionnaire it can be analyzed that students are able only in speaking skill.