The aim of this article is to clarify the perspective of teaching materials in issues-centered social studies through the analysis of the teaching materials which was developed by Hess. Diana Hess emphasizes critical relationship to society through learning of social issues with deliberations. Results of the analysis are below: 1) Hess perspectives teaching materials as "medium" which forms bridge between getting knowledge/contents, activity of children, and having relationship to society. 2) Hess's perspective places "teacher" in the core of teaching materials. 3) In Hess' perspective, teaching materials are regarded as a set with "guides", but not with manuals because Issues-Centered Social Studies theories emphasize on independent-minded role of teachers. These results suggest that New Perspective to expand perspective of teaching materials limited in a conventional study.