Building digital learning materials at Political Officer School has become a mandatory need to meet the requirements of digital transformation and the development trend of modern education today. Within the framework of the article, the author presents basic theoretical issues from concept to content, the role of digital teaching and measures to build digital learning materials at Political Officer School today.Building digital learning materials at Political Officer School has become a mandatory need to meet the requirements of digital transformation and the development trend of modern education today. Within the framework of the article, the author presents basic theoretical issues from concept to content, the role of digital teaching and measures to build digital learning materials at Political Officer School today.