Euthanasia (eu means good and thanatos means dead) which literally means death well without suffering. Euthanasia brings many pros and cons from various aspects, both medical, social, cultural and religious. Design: The first part is formulating the initial theory (draft stage of the moral development of the problem of euthanasia) hereinafter abbreviated as PMDEP. The second part is designing data collection instruments and product testing (instruments). Results: The results of this assessment indicate that written theories and assignments that are arranged theoretically are very valid, meaning the written stages and assignments are in accordance with the theory revealed, and the researchers' mindset to construct that stage is acceptable. This means that the content validity and construct of the theory is sufficient, so that it can be implemented and verified in the field Conclusion: 1. Content validity and hypothetical construct theory Phase of Moral Development of Euthanasia Problems already fulfilled and can be verified in the field, 2. Validation test of 4.81 with a very valid category and reliability of 98.13% shows written assignments arranged theoretically are very valid it means they can be implemented and verified in the field. Keywords: Morality, Dilemma, Euthanasia