The contents of this book is a combination of literature and supporting theories, the results of research development and reflection of the experience of the author as the implementer of learning in the classroom. So, this books concist of two units. Unit 1: Chapter 1 until Chapter 8 discussed detailed about mathematic reasoning and Elip - Marc activities in the learning process. Unit 2: Chapter 9 until Chapter 13 discussed resume of research development how to get the framework of Elip - Marc activities to improve students mathematic reasoning. You can learn about development research steps,and how to develop research instruments. Elip - Marc is an acronym for eliciting, inserting, pressing, maintaining, reflecting and confirming as a learning activity to improve student's mathematical reasoning. Basically this book is a guide to the implementation of Elip-Marc activities, with complementary theories that support the product development process, the implementation of learning, as well as things that support it both theoretically and practically.