Language teaching is a skill-based teaching aiming at the development of language skills and teaching tools are one of the important components of the teaching process in terms of the elements that will enable to increase the knowledge and experience related to the skill intended to be developed as the input source. Therefore, teaching tools should be designed in a way that allows access to the targeted development level, taking into account the nature of the intended skill area and the nature of language processing. As known, reading is a process of mental decoding, where many processes related to each other are performed simultaneously in order to gain access to the deep meaning of the text from the moment the interaction begins and this process is based on the background knowledge of the individual's experiences and the mechanics of the language components. Accordingly, for the development of reading skills, knowledge of phonological, semantic, morphological, and syntactic systems must be fully acquired, and these systems must function in an integrated manner. In this respect, the teaching tools prepared for the purpose of developing reading skills should be designed in accordance with the principles of general training material's development and taking into account the structure of the reading action itself. In this sense, the aim of the study is to provide a theoretical perspective on the possible qualifications of the teaching tools that will be used for the development of reading skill, based on the studies of the field of applied linguistics related to the reading comprehension process.