In the teaching system of high grades primary school of the early ROC, the moral cultivation is undoubtedly important, when "improving body and mental" was separate as a course for moral learning. Textbooks of Chinese subjects in this time also have a large number of moral training. Based on the most representative of this period of two sets of teaching materials, the new made Chinese textbooks and the Chinese Women's textbooks (each referred to as thenew, and thewoman) were the selection of texts. This paper tries to study the emotional attitude and the value of the author, exploring the similarities and the differences of the moral culture.