。Since the Department of Education announced that English would become a curriculum in the elementary school in 2001, teaching English in elementary school has been a hot topic in Taiwan. The purpose of this research was to look at the theory of pupils learning English and its elements of developing the curriculum for teaching English in the elementary schools. The researcher illustrate the meanings of English learning; the elements that influence English learning; the reason of teaching English in the elementary schools; the present status of teaching English in the elementary schools; and the key point of teaching English in the elementary schools. Then the researcher used a flowchart to explain the process for teaching English in the elementary schools. It include the context of English teaching; the arm of teaching English in the elementary schools; the important element in teaching English in the elementary schools; the teaching guidance and teacher training and the students achievement measure. Finally, the study used an example of Tainan City develop the curriculum of English teaching in the elementary schools to exam the flowchart.