Education through learning in schools can be a medium for transferring cultural values to future generations. Education is a process that allows students to develop their potential according to what they see, hear, read and learn from their cultural heritage. One of the efforts to transfer the value of culture to students can be conducted by developing learning materials based on local wisdom. The purpose of this paper is to assess local wisdom of Polewali Mandar Region, West Sulawesi Indonesia as a contextual based learning resource in thematic learning in elementary school. The current problems in elementary school thematic learning are based only on textbooks provided by Ministry of Education, so schools have not used local environment as learning resources. To face the existing problems it is need to integrating the values of local cultural wisdom Polewali Mandar into learning materials so learning can be more contextual and meaningful. The assessment was conducted on the 2013 curriculum thematic lessons as national curriculum of elementary school of Indonesia and explore the potential development of Polewali Mandar local wisdom as learning resources.