本研究的目的在於探究學前階段坊間教材於課程中扮演的角色，學前教師如何使用轉化教材及其影響因素，而後更進一步探究教學觀點是否對於學前教師運用方法有所影響。 本研究為質性研究，採深入訪談法以及非參與式觀察對兩所園所，共計五名教師進行研究，並以其中兩位教學觀點差異較大的教師進行教學行為的分析，研究發現以學前教師運用教材及其影響轉化差異之因素、教學觀點對於運用坊間教材的影響及坊間教材於課程中的定位此三面向進行討論： 一、在坊間教材轉化及其因素方面發現，學前教師視教材為正式課程，運作課程以教師主體，而教師所持之課程觀為互相調適觀，學生以及教師特質等因素皆會影響教師教學轉化。但教師缺少對教學目的的省思、學校資源不足以及家長因素都可能造成教材轉化的困境 二、教學觀點會影響教師運用坊間教材的方法：從教學目標的選擇到教學方法的運以及評量。研究中兩位教師分別主張課程為教學經驗、課程為計畫，故前者教師運用教材的方法多為「調應」以及「更換」，其與教材互動結果為「教材修正」；後者教師運用教材的方法多為「使用」、「調應」、「更換」，其與教材互動結果為「教師調適」。 三、滿足家長的需求是園所繼續或開始使用教材的最初原因，然而坊間教材的運用將有助於教師專業發展：能夠提供教師較統整的學習架構，以彌補教師專業能力上的不足，也能作為教師教學的參考資源。教材的內容的完善編輯也能夠引發學生學習興趣，加強學生學習動機，促進學生的學習。 四、學校行政體系的支持、班群間的協同以及資源分享都將有助於教師教學上的專業發展，提供教師更多的刺激、激發更多的創意，促使教師能不斷的反思教材內容進行創新。 最後，針對以上幾點發現以及研究過程中遇到的困難與限制提出幾點對於學前教師以及未來研究者一些建議。 關鍵字：坊間教材、教學觀點、課程轉化 / The purpose of this research is to investigate the application of textbooks among preschool teachers. Questions to be answered are as follows: 1.How do teachers transform the textbooks? 2.How do teaching perspectives affect the application of textbooks? 3. How do teachers define the role of textbooks in the curriculum? The research collects data by means of observation, interview, and analysis. Research is focused on the application of textbooks in teachers’ teaching. Results are as follows: 1.Teachers view textbooks as formal curriculum, and hold the core of operational curriculum. Teacher’s perspective of the implemented curriculum is mutual adaptation, and the characteristics of the teacher or the student will affect the curriculum transformation. 2.One teacher views curriculum as teaching experience and the other views curriculum as a plan. The former applies textbook with revising and replacing and the interaction with textbook, and the result is that the modifications of textbooks are made. The later applies textbook with using, revising and replacing, and the result of interaction with textbook is that the teacher adapt it. 3.The reason to adapt to textbook is that it fulfils parent’s expectations, and applying textbook is useful for teacher’s professional development. 4.The support of the education administration authority, the cooperation of the classes and the sharing of resource will be used for teacher’s professional development, and can offer more impetus to create more. Key words: textbook, teaching perspective, curriculum transformation