The purpose of this research was to describe the need of development of "Reading Comprehension" teaching materials to students and lecturers of Indonesian Language and Literature Education Department, Gorontalo. This research is included in the research and development to develop educational products in the form of teaching materials. Mixed research design was used in this study to explore the data needs of the development of reading materials learning. Quantitative data was obtained from the responses of 36 respondents and 2 lecturers of the Reading subjects on the questionnaire needs analysis and questionnaire of teaching material analysis that is being used today. Likert Scale was used in questionnaire of needs analysis seen from 7 aspects, namely: content of teaching material, reading strategy, text type, text genre, text topic, learning activity, and evaluation of learning (81 items) and questionnaire of teaching material analysis that was being used that amounted to 5 aspects, namely: the content of teaching materials, organization of teaching materials, language, layout, and completeness of teaching material support (31 items). Qualitative data were obtained from open questions about the experiences of students and lecturers in reading learning in the same questionnaire, as well as content analysis of the material being used. The results showed that the requirement of development of teaching materials, students and lecturers assessed 63 items (77.78%) in the required category, and 18 items (22.22%) with the required categories. Then, the teaching materials currently in use still lack the aspects of the content, the text type, the text genre, the text topic, and the evaluation of each learning unit. Details of the results obtained 4 items (12.90%) as low category, 22 items (70.97%) as enough category, and 5 items (16.13%) as high category.