By virtue of diverse advantages derived from digital media, eBook is getting started to use. And many market research agencies have predicted that its market will be greatly expanded soon. But against those expectations, copyright-related problems and the difficulties of its accessing inherited from various eBook content formats become an obstacle to its diffusion. The first problems can be solved by DRM technology. And to solve the second problems, each nation has published its own content standard format. But the domestic standards are useful only the domestic level, they still leave the problems in the national level. The variety of content formats has created a demand for mechanisms that allow the exchange of eBook contents. Therefore we study the mapping relations between eBook contents for conversion. To define the mapping relations, first we extract the mapping both between eBook contents and between normal XML documents. From those mappings, we define seven mapping relations and classify them by cardinality. And we analyze the classified relations, which can be generated by automatic, or not. Using these results, we also classify the eBook content conversion as automatic, semi-automatic, and manual. Besides, we provide the conversion templates for mapping relations for automatic generation of conversion scripts. To show the feasibility of conversion templates, we apply them to the eBook content conversion. Experiment shows that our conversion templates generate the conversion scripts properly. We expected that defined mapping relations and conversion templates can be used not only in eBook content conversion , but also in normal XML document conversion.