This Study was initiated on the premise that it is necessary to create teachers' manuals with greater attention to offering pedagogical content knowledge in planning and guiding teachers' instructions. This study, as a first step to scrutinizing the teachers' manuals that needs to intertwine content and pedagogy for teachers, explored what teachers thought about this material. For this study, two elementary school classes were observed for three days and two teachers were interviewed. Every interaction and interview were recorded. The audiotaped interviews were transcribed, and all of the data sources were reviewed repeatedly until three themes were chosen. The results showed .that teachers' manuals were not effective in planning and guiding teachers' instruction. As one possible way to solve this problem, this study suggested a partnership between teachers and teachers' manuals. Also this study suggested teachers' manuals should play a role as a resource for teachers' learning about content and related pedagogical knowledge.