The study aimed to compare the book of Islamic Education sixth grade basic in both Jordan and the UAE in the light of the ethical concepts that should be included in the book. To achieve this goal, a list of these ethical concepts was prepared, and according to it, the content of both books has been analyzed. The results showed differences in the availability of these concepts in the books as well as the imbalance in the distribution of these concepts in the books. The results also showed similarities and differences in the content of ethical concepts in both books.