The purpose of this research is to develop the instructional learning based on M-APOS approach to improve students' reasoning abilities valid. This research is a development research. It is consists of three stages: the initial investigation stage, development stage, and assessment phase. The result of the development stage is a valid instructional learning according to experts. They are three mathematicians, one language expert, and one technology expert. The validity of instructional tools is based on the following aspects: 1) the didactic aspects (presentation); 2) content feasibility aspects; 3) language aspects; and 4) the graphic aspects. The validation result of instructional learning are 1) the didactic aspects (presentation) 3.59 (very valid), 2) content feasibility aspects 3.56 (very valid),3) language aspects 3.00 (valid), 4) the graphic aspects 4.00 (very valid). Keywords—M-APOS, Validation, Reasoning Capability