The present study focuses on the development of themes in play activities within the context of Early Childhood Education (ECE). The primary aims of this study are to ascertain the characteristics and requirements associated with the incorporation of local wisdom from the Makassar Tribe into children's play activities. The aim of this study is to determine the design of a prototype that incorporates the theme of indigenous wisdom from the Makassar Tribe within the context of early childhood education. The aim of this study is to evaluate the authenticity of the indigenous knowledge theme within the Makassar Tribe, specifically in relation to Early Childhood Education. The primary aim of this research is to evaluate the viability of integrating the indigenous wisdom of the Makassar Tribe into the framework of Early Childhood Education. This research methodology employs the process of Research and Development (R&D), encompassing the sequential steps of Define, Design, Development, and Dissemination. Nevertheless, this study only attained the Development phase. The data collection process encompassed the use of observation, questionnaire administration, and documenting approaches. The acquired data were subsequently subjected to a statistical analysis to evaluate the validity and usefulness of the product. The findings indicate the need of incorporating learning themes centred around the Makassar tribe local wisdom into early childhood play activities. The research has yielded several products, including prosem, RPPM, RPPH, and teaching guidebooks that document the advancement of the indigenous knowledge theme of the Makassar Tribe. The outcomes of the validity and practicality assessments indicate a high level of validity, suggesting that the created items are highly suited for use. This study investigates the evolution of indigenous knowledge within the Makassar Tribe, with a particular emphasis on many dimensions including language, music, clothing, regional dances, and traditional sports. The outcomes derived from this research will facilitate educators in effectively fostering children's learning via play, aligning with the Visitation Assessment Instrument (IPV) BAN PAUD and PNF (National Accreditation Board for Early Childhood Education and Non-Formal Education).