Referring to the problem of using conventional learning model and teaching material that were less supportive as learning sources, especially in the physics subject, this study aimed to develop POE (Predict, Observe, Explain) model-based teaching materials on simple harmonic motion with a virtual/real laboratory. The type of research used in this study was research and development based on Borg and Gall's framework, which consisted of five steps. The validation subjects consisted of physics lecturers at FMIPA UM, high school physics teachers, and fifteen students from SMA Laboratorium Malang. The research instruments used were an assessment questionnaire and a questionnaire for comments and suggestions. Data analysis techniques used quantitative data by calculating the average and qualitative analysis with suggestions or comments as the result of readability data. The results of validating the student and teacher teaching materials showed a result of 3.62 and 3.63 respectively, indicating that the materials were deemed feasible. The results of readability validation by students indicated that the students agreed that the concept map, material, and sample questions were easy to understand and did not cause double meanings. Therefore, the teaching materials are considered appropriate to be used as learning resources that support student learning and understanding of simple harmonic motion.