Abstrak: Media ajar merupakan sarana yang digunakan untuk memfasilitasi pencapaian tujuan pembelajaran. Media belajar yang sesuai akan meningkatkan retensi mahasiswa. Media ajar harus disusun dengan menerapkan desain isntruksional. Metode yang digunakan yaitu literature review tentang desain instruksional pembuatan media ajar dari EBSCO, PUBMED serta dari buku. Pemilihan bahan low cost material untuk model jantung berdasarakan prinsip: access, cost, technology, novelty, objective, audience dan time. Model jantung ini lebih murah, lebih fleksibel sehingga bisa dimodifikasi, bisa digunakan oleh mahasiswa secara mandiri, mudah dimodifikasi menjadi model kelainan jantung, bahan mudah didapat. Namun perlu perawatan agar tidak mudah rusak karena bahan yang lunak.Kata Kunci: Media ajar, low cost material, anatomi, jantung Development of Anatomy oh Heart Learning Resource with low cost material Abstract: Learning resource is used to facilitate the achievement of learning objectives. Appropriate learning resources will increase studenst retention. Learning resources should be structured by applying instructional design. Authors did literature review about the instructional design for making learning resources from database i.e EBSCO, PUBMED and from books. Material selection of low cost material for cardiac models based on the principles: access, cost, technology, novelty, objective, audience and time. The heart’s model is cheaper, more flexible so that it can be modified, can be used by students independently, easily modified to become a model of cardiac abnormalities, easily obtainable materials. However, it needs to be cared so tha it is not easily broken because the material is soft.Keyword: Teaching media, low cost materials, anatomy, heart