The aim of this study is to identify and analyze the potential usage of Islamic Digital Resources in Polytechnic Brunei Darussalam. This research focus on identifying certain aspects which are (1) types of mobile device used; (2) learning activities that often used in mobile devices; (3) types of social media application favors by student; (4) determining most preferred method of teaching, and; (5) potential use of Islamic Digital Resources. The study uses quantitative approach through survey instrument (questionnaire) that involves 50 students. The data is analyzed using descriptive statistic (percentage frequency distribution and min). Findings show that the potential to create Islamic Digital Resources in Polytechnic is promising. This is based on the compatibility of mobile devices own by students, the familiarity in doing learning activities in mobile devices and willingness to learn through digital. The conclusion is Islamic Digital Resources in Polytechnic is suitable to be developed and applied in teaching and learning. At the end of the study, a few issues regarding the usage of Islamic Digital Resources has been discussed.