This study discusses the developing of teaching materials in the form of electronic LKPD (e-LKPD) based on POE (Predict, Observe, Explain) using the feature Liveworksheets. The developed E-LKPD is used for distance learning (PJJ) on plant tissue material. This research is an R&D (Research and Development Research)with a 4-D model, namely Define, Design, Develop, and Disseminate. There are three data collection techniques in this study; 1) Interview, 2) Questionnaire, and 3) N-Gain from the Pretest and Posttest scores. The data obtained were then analyzed using qualitative descriptive. The results showed that: (1) The average percentage of E-LKPD eligibility obtained was 92.90% with details of material expert validators 94.23%, media expert validators 88.23% and practitioner validators 96.25% , this means that the POE-based e-LKPD can be used with a very valid or very feasible category, (2) The percentage obtained from student responses was 85% with a very good category, (3) The N-Gain value of students in using e - POE-based LKPD on plant tissue material was 0.39 with a medium category. From the results of these studies, it can be concluded that the development of e-LKPD based on POE (Predict, Observe, Explain) on plant tissue material of class XI can be used with a very feasible category.