The purpose of this study is: to analyse the moral components suggested by John Wilson, and to establish how to construct the procedures, based upon the components, for the problem solving in the moral situations. According to Wilson, the problem solving is chiefly consisted of the following four steps of procedure. 1. Noticing moral situations (KRAT-1, RA): It implies describing the situations properly and alerting them relevantly. It connot logically go further for the problem solving processes if the agent cannot notice the situation as problems involved in matters of morality. 2. Thinking thoroughly about the situations (KRAT-1, TT); In this step of procedure, the thorough thinking should involve the following moral components and make full use of them. (1) The concern for others(PHIL); The agent should have a clear concept of a “person” or “the other” in the sense demanded by morality. He should claim the concept, that is, concern for others, as a moral principle. The concern for others means to count other people's interests as equal. It is because we all as haman beings are equal in the sense of “rational animate creatures”, regardless of race, sex, color, etc. In the meantime the agent should have rulesupporting feelings. That is, he should not only claim the concern for others as a moral principle, but also have feelings to support it as a moral principle. (2) Ability to identify emotions(EMP): To identify of emotions(moods, desires, states, of mind, etc.) implies not only for one's own but also the other's emotions or feeling. (3) Knowing facts relevant to moral situations(GIG-1): It simply means to know the relevant facts about the situations and the “sources” where to find out them. The social norms are chiefly functioned as factual knowledge. (4) Having the relevant “know-how” or “social skill” (GIG-2); This social skills are chiefly concerned in the respect of verbal or non-verbal communications. 3. Decision making to take action(KRAT-1, OPU); it is to end up by making decision to act. The decision is of course dervived from and based upon the foregoing thorough thinking. The decision should be done by the principle of other's interest to be counted. It should be used as overriding, prescriptive, and universalized principle in the decision making. 4. Carring out the decision into action(KRAT-2): This is the step of procedure to carry out or translate the decision into action. The above four steps of procedure which are consisted of moral composents are cumulative. It can be represented in a simplified question as follows: PHIL KRAT(1)(RA) lead to right decision; right EMP + KRAT(1)(TT) decision+KRAT(2) lead to GIG KRAT(1)(OUP) right action. The question can be stated as this: A morally educated person has concern for others(PHIL), awareness of emotions or feeling(EMP) and relevant factual knowledge and know-how(GIG). He also relevantly alert the actual situation as moral one(KRAT-1, RA), and bring PHIL, EMP, and GIG to bear on the thorough thinking(KRAT-1, TT) so that he makes right decision to act(KRAT-1, OPU). He also the motivation to translate his decision into right action(KRAT-2). The abstract described so far has its feature as based upon procedures or methods in morality. It is because marality, according to John Wilson, is a procedure for confronting moral issues or a procedure for applying to a broad range of moral situations. However, Wilson's emphasis upon the procedure in morality does not imply that he ignores content in morality or moral educational approach. Wilson clearly states that “content and method are logically interlocked in any subject. For if any item of content is supposed to be true or in some other way worthwhile, then there must be reasons for it, or criteria which determine its truth or worthiness: and these reasons/ criteria are in effect the basis of the method by which content is arrived at. Conversely if there are methods (criteria, procedures, types of reasons) to be used in a certain area of experience, then they will be certainly yield some content if they are any good”(Wilson, J. and Cowell, B., 1987. p. 31)”. Another expression why both content and method in moral education are inextricably interlocked is that “morality is a complete form of life”(Wilson and Cowell, 1987. p. 31).