Providing new editions and improving textbooks contents are urgent requirements of education system in any country. Therefore, we should frequently plan, edit, and alter the contents of textbooks to coordinate students learning with the global and national trend of development. Moving along this direction "The Writing–Editing Group of Religious Textbooks and Koranic Bureau" within the Board of Education started to compile two new books named "Divine Gifts" and "Work Book". Since these books are recently published and used in schools we have applied content analysis method of "William Romey" to see if the new books are better implementing the students learning religious matters. According to our study, the obtained results of analyzing the content of previous "Religious Textbook published in 2001" and "Devine Gifts & Work Book published in 2002" for the 2nd grade students indicate that the involvement coefficient of students with the passages and images of the above mentioned three books are relatively low but the involvement coefficient of students with questions presented in the "Devine Gifts & Work Book" is as high as 1.1. The results of the study also showed that the involvement coefficient of students with the previous "Religious Textbook" was 0.41 but the involvement coefficient of students with "Devine Gifts & Work Book" was 1.2 which means that the new books prepared better to accomplish the goal of students involvement on the books. In other words, the previous book is poor and has a low involvement index but the new book causes students to be more involved with its content.