The mathematical concept is used to explore the mathematics existence in culture, especially in art. One of them is Lampung bark manuscript. It is caused by a lack of learning source innovation based on ethnomathematics. Then in the field of culture, it happens the cultural values erosion in the younger generation, and they begin to forget the existence of bark manuscripts in Lampung society itself. Formerly, it was created bark manuscript as a guide and rules of life for Lampung people. Then, it became a social need for the community of Lampung itself for everyday activities, without realizing they have been using ethnomathematics activity. This research aimed to produce new learning sources using Lampung bark manuscript based ethnomathematics. The data obtained was in the form of qualitative data while the data source obtained from observation, documentation, and interviews associated with Lampung script. The instrument in this study was the researcher himself. The tools used were interview guidance, documentation, and observation guidelines. Data validity technique was done by triangulation method through checking data source and triangulation method. The data were analyzed by descriptive qualitative. The results showed that from Lampung bark manuscript could be used as a source of learning mathematics because of the existence of ethnomathematics activity that was measuring and counting activity.