Internalization of the Values of Religious Moderation at State Madrasah Aliyah in East Kalimantan which has the distinction of inculcating an understanding of religious moderation in students is very necessary so that students have a broad understanding of diversity and religion. The purpose of this study is to identify and explore the Transformation of Religious Moderation values at Madrasah Aliyah Negeri in East Kalimantan. The method in this research is descriptive qualitative, multi-site research type and uses a phenomenological study approach. Then the data obtained through interviews, observations and document studies. The findings of this research are the transformation of religious values to foster religious moderation through new student orientation activities, learning, extracurricular activities. The implication of this research is the internalization of moderate Islamic values in fostering or strengthening religious moderation as an effort to form conceptually and empirically tested moderate students.