This study aims at constructing the content analysis categories of marine concepts on the textbooks of elementary and junior high schools. The study, which was conducted during the period from January 2005 to January 2008, applied the following research methods: firstly, using document-analysis and group-forum respectively to construct the preliminary dimensions of analysis; secondly, using questionnaire investigation and focus-group to review and revise the dimensions made; thirdly, using practical-analysis and expert-consulting to revise and confirmed the categories. The study finds the categories including two dimensions: the X-axis of "marine concept" and the Y-axis of "content displaying". The "marine concept"refers to the followings: "marine resource" on living resource and nonliving resource; "marine ecology" on sea-inside ecology, coastal ecology and marine climate; "marine nursing" on nursing decree, creature variety and development sustainability; "marine exploiting" on seawater utilizing, fishery utilizing, navigation utilizing and leisure utilizing; "marine culture" on marine literature-art, marine history and marine folk-faith; and "others" means position concept, implying concept and unmeaning word; While the "content displaying" refers to the followings: "important degree" on protagonist, example and foil; "learning aspect" on cognition, affection and action; "value inclining" on positive, vigilance and neutral.