This paper discusses learning contents design from the viewpoint of knowledge level and symbol level. The purpose of study is to develop a foundation for share and reuse of IESs on a global platform. SCORM2004 is becoming de facto standard so we choice it as the basis of the platform. On the platform we aim to build an environment for authors to clarify pedagogical meaning of learning contents based an ontology for IESs. This approach will allow us to share and reuse academic and technical expertise in the field of AIED research on common platform.