The purpose of this study was to investigate and compare music textbooks for middle schools between Korea and United States. This investigation included the organization of music textbooks, the treatment of songs, characteristics in selecting songs, and the approach to instruction of the musical concepts. This researcher found some similarities and differences. In similarities, both the Korean music textbook and the American music textbook consist of three areas : Korea has understanding, expression, and appreciation; on the contrary, the United States has music for living, understanding music, and performing music. Also both music textbooks between two countries deal with unison, part songs, and folk songs; both countries prefer songs in 4/4 time and songs in the key of F major. In differences, the Korean textbook is focused on songs because each lesson employs a song as a unit of subject matter. Thus students study singing and basic music theory through the song. In contrast, the American textbook is focused on musical concepts or subjects. Students study musical concepts along with the songs which motivate the student to be interested in musical concepts. The Korea music textbook is organized around songs which are put in seasonal order, and the American music textbook is organized around musical concepts into which songs are put. The American textbook contains four-part songs, but Korea`s does not. The American textbook includes current popular songs and contemporary music, but the Korea`s does not. The American textbook contain much more variety of music from many musical styles, historical periods, and concept areas than the Korean textbook does. The musical concepts in the Korean textbook are not explained in detail. sometimes they have no explanation other than charts or illustrations. Therefore it is desirable that the Korean music textbook should contain a variety of musical styles, historical periods, and various topics including more many pictures and illustrations to enhance interest in understanding musical concepts. The Korean music textbook not only should motivate students to be interested in songs but also should be designed for in-depth explanations for helping them understand more clearly. In addition, the Korean music textbook needs to be concerned with contemporary songs or popular songs for students` interest.