Due to the implementation of a credit-based system in the Hong Kong Polytechnic University, it is anticipated that a large number of students will be taking some popular common service computing subjects. These subject modules may be taught by different teachers; thus there is a need to ensure that students are taught uniformly with the same teaching materials. It is likely that mass lectures will be used in a credit-based system, and well-prepared teaching materials must be available for effective learning and teaching. A set of common teaching materials to be shared by several staff can make staff resources better deployed. This paper is concerned with the development of the multimedia teaching materials in a common service subject, information technology. A CD-ROM which contains the multimedia teaching materials has been produced. There is no doubt that the development process requires hardware, software, and human resources. The characteristics of the teaching materials, the development process, the structure of presentation materials, and the problems encountered in the development of multimedia teaching materials using Microsoft PowerPoint version 7 are described. (MES)