This research aimed at raising questions about the creation of pedagogical materials for distance education (DE) at the Coordination of Distance Education at the Federal University of the State of Rio de Janeiro (CEAD-UNIRIO). It is an attempt to understand and reflect upon my own practice in the elaboration of these materials at the institution so that I coul better guide professors that are invited to work with DE (content designers, Discipline Coordinators and Tutor-Professors), as they will be able to elaborate contents and even their own materials. In order to do it, this dissertation approaches the planning of pedagogical materials both as objects and as content, their construction, technical questions related to their production and questions concerning their use. As to be able to reflect upon these questions, the research also approaches other factors that overlap and somehow modify the elaboration of their own pedagogical materials. Thus, it contemplates the DE context as it originates the necessity for the materials. It also raises questions taht concern the actors involved in the process - both professors and learns - as the objects are made by people and for people. In addition, it looks at the virtual environment used by the instituition, as the materials are planned and produced to be used in a specific enviromenment, under some aspects of use, Finally, the dissertation also approaches the difference between pedagogical materials and learning tools, highlightting the importance of the professor, of the pedagogical material and of the need for interaction in the teaching-learning process of DE learners.