The number of elementary students with Culturally, Linguistically Diverse Students has rapidly increased year after year as Korea shifts towards a multicultural society. It is necessary and urgent that we should provide KSL educational support for those students with diverse backgrounds. In this paper, we will investigate the directions of developing KSL textbook for the elementary culturally, linguistically diverse students based on the KSL Curriculum’s Characteristics, Objectives and Goals, and Contents System. The research question of this study is three-fold; (1)Who is the target learner of KSL Education? And What is KSL education’s Chacteristics, Objectives and Goals? (2)What should be the contents of the KSL textbooks for achieving that Goals? (3)What should be the Organizing Principle for developing KSL textbooks? Finally We will propose the directions of developing KSL textbooks based on the kind of a sheltered program whose goal is to help the students who have difficulties because of their multi-cultural background. This KSL textbook develops in two stages: BICS and CALP. In the early stage the contents puts an emphasis on the students’ BICS and later an emphasis is put on their CALP.