Studying the definition and building a foundation about variables during elementary school is a crucial factor before students study the variable in depth in middle school. So, forming a basis for understanding variable in this period should be treated with importance, because it is the first step in forming a clear understanding of the concept of variables. According to analysis of the types of letters used in current textbooks, we can see that too much emphasis was placed on type 1(letter evaluated), type 3(letter used as an Object). By not utilizing the various types of letter usage we reduce the situation to one which is removed from the context and an automatous style of learning. Therefore, the purpose of this study was the development about early algebra learning materials which use diverse types of letters. We have analyzed the types of letters used from the 4-ga to 6-na mathematics textbooks and the 4-ga to the 6-na workbooks. To make learning materials for well-balanced letter use, we developed learning materials focused on early algebra with the 6-ga and the 6-na textbooks.