The purpose of this study is to detect the possibility of the development of conception of a graph and the formula with the absolute value through context questions, and also to investigate the effectiveness of the each step of the mathematical modeling activities in helping students to have the conception. The research was conducted to analyze the process of development of the mathematical conception by applying the mathematical modeling activities two times to subjects of two academic high school students in the first grade. The results of the study are as follows: Firstly, the subjects were able to comprehend the geometric conception of the absolute value and to make the graph and the formula with the sign of the absolute value by utilizing the condition of the question. Secondly, the researcher set five steps of the intentional mathematical model in order to arouse the effective mathematical notion and each step performed a role in guiding the subjects through the mathematical thinking process in consecutive order; consequently, it was efficacious in developing the conception.