This study analyzes the issues of selection education elements in making teaching materials for the writing education. For this analysis, some factors of reporting process are investigated. The most significant characteristic of 2007 Korean Language curriculum is laying emphasis on text reception and production in the practical context. And in this curriculum realization, the comprehension of the real text in the practical contexts is important. For example, the writing report requires the comprehension of the conceptions of the report and the contents reported. In Science education, the leaning of the science experiment reporting is the following of the science writing convention. But learning of the writing report in language classroom is not similar in the science classroom. For the selection of the essential education elements in making teaching materials, it is preceding that the analysis of the text constitution factors in the practical contexts. Also it is necessary that integration of the diverse content areas and of the methods and contents.