The masters program of the elementary music education in the national university of education has opened since 1995 in Korea. Only 3 national universities of education are offering this masters program and 4 more universities are to follow. Because this program is just at the beginning level, it is the time to present the idealistic elementary music education curriculum for the masters degree. The process of the development of the curriculum had 3 steps: first step was to compare all 7 masters programs of elementary music education; second step was to compare 4 American elementary music education curricula for the masters degree; third step was to draw the common elements from the comparison of the elementary music education curriculum between Korean and American. The results of the analysis are: 1) both curricula from two countries have 4 common courses of music education such as elementary music education, foundations of music education, research in music education, principles of music education or psychology of music education; 2) both curricula offer music performance, ensemble, music history or music theory. Thus, these courses are included into the idealistic elementary music education curriculum for master degree along with the Korean music education.