Abstract This study was conducted to determine the adequacy of instructional materials and the level of best practices in utilizing digital modular distance learning in identified schools in Midsayap, Cotabato. The study utilized the Mixed – method. There were 70 teachers and parents who served as respondents. The data gathering tools used were the researcher-made questionnaire and interview guide. The findings revealed that in terms of the availability of IMs for teaching EC learners, it was found “less adequate” as responded by the respondents; on the level of best practices in the utilization of IMs, as perceived by the teacher respondents, they have shown best practices on the well – being of the learners, strategies, and methodologies used in teaching and assessments of learning. A significant relationship was found between the profile of the teacher-respondents and the level of practice in the utilization of IMs when grouped according to the type of school and age. Likewise, found a significant difference between the teachers and parents on the availability of IMs in teaching. During the interview for teachers, themes were formulated, such as flexibility struggle, time management, internet accessibility, computer literacy, and communication barriers. For parents, themes were adaptability struggle, time management, and pedagogical methodology. Based on the findings, it is concluded that the teachers must acquire needed IMs in teaching to develop different skills and levels of practice in utilizing IMs. To address the problems encountered, an action plan was formulated for implementation.