During the past eight years, educators in New York State have developed a system for supplying classroom teachers with information about the instructional decision making process and have developed within that system a body of suggestions which teachers might use in carrying out those decisions. Over fifty units of instruction at various stages of completion for use with pre-school to college students are contained in the Computer Based Resource Units (CBRU) system. This report summarizes the objectives of the system, the strategies used to meet those objectives, and the guidelines for developing CBRU. The guidelines include information on the writing of instructional objectives, the designation of content, materials, and activities, the formulation of measuring devices and the coding of components. (MC)