The process of learning is conjugated with the achievement of the educational fact, that is, we assume that one educates when one learns, and that learning is a consequence of educating oneself. Learning is an act that for humans is diversified according to each social characteristic where this practice is perceptible. It is learned by the intention of the one who learns or by the disposition of the one who contributes to learning. The objective of this research is to propose an Instructional Manual for the construction of the e-book as an innovative didactic resource to plan learning and present the contents of a subject at Hosanna University of Panama. Because in the end, from the elaboration of the Manual it is intended to guide the teacher on the development and design of the contents of the e-book focused on a subject that allows him to make evident the mastery of his area of knowledge, the ability to conduct the teaching and learning process from his position, approach, relevance and originality that guarantees the projection in the construction of new knowledge to reorient the educational processes and relegitimize the responsibility to achieve self-learning at the higher education level.