The purpose of this study is to present a methodology to effectively produce the e-learning contents in two platform types of PC based and mobile based platforms. Currently, the compatibility problem of flash technology widely used in the e-learning content production of existing PC based platform not supporting flash in some mobile platforms is being created while the condition of accompanying inconvenience in learning due to small screen and difference of input interface is being created in case of using the contents for PC even in case of the mobile platforms in which flash is supported. Considering this situation, this study is presenting a content development methodology that can provide services in both platform types based on standard technologies such as HTML 5. In conclusion, the methodology proposed in this study separates the content and the view of learning contents while supporting to enable content implementation using various forms of views based on the content database that has been constructed to show very efficiently characteristics in the content reuse and the multi platform support categories.