Comic formatted fiqh textbook as a media of learning has an essential role in building students' understanding to live up to and practice the Islamic teaching, which will become the basis of worship in their life. The purpose of this study is to develop a comic formatted fiqh textbook for Islamic elementary school. The study method used Research and Development (R&D) model Walter Dick and Lou Carey. Participants involved in this study were grade 1 Islamic elementary school at MI Darussalam Candi Sidoarjo, Indonesia. The study results on the development of comic formatted fiqh textbooks are valid, based on 90% content expert validation, 91.67% design expert validation, 100% individual trial results, 94% small group trial results, and group trial results in large reached 96.81%. The t-test analysis results with a significance level of 0.05 showed that the p-value t-test was 0.00, which means
