These advantages show that there is a huge variety for usage of mobile devices, but at the same time it is necessary to analyse the space for mobile learning. Any development starts with requirements which define how mlearning solution is designed and developed. Requirement analysis is one of the most important steps during development process. Most of clients are not so comfortable in the field of technology, and requirements may not be completed at one time and so this process must be repeated several times. Information gathering also provides information about potential learner working space, business and teaching targets. It is important to remember that mobile devices may not be effective in all situations, so it is necessary to recognize possibilities of mobile devices. So it is possible to avoid form problems if these barriers are considered at early stages of material development. The aim of the incoming information is to provide effective solution analysis before real development process. When instructional designer or developer receives requirements and additional information about learning targets, they can perform solution analysis and project development. But for development process it is necessary to use variety of resources. In most cases content developers already have some LO repositories, but mobile learning exists in variety of forms, so it is necessary to redesign existing content or prepare some new content. Content redesigning for specific project requires extra effort and time; it can be done for specific project but not for enterprise solutions. During this project learning content was kept on the server and project scalable multimedia platform was used. This platform was introduced by Goh and colleges18. That is integration of transcoding non-scalable media content into scalable media content. On this platform it is possible to scale spatial resolutions, bit-rate and visual quality of media. So it is possible to adjust media objects on the server for delivery and playback on the learner’s device. Authoring tools that are used for content development must be compliant with educational standards – IMS Learning Design specification, IMS Content Packaging specification, and IMS Meta-data specification. For better content delivery there are already several templates which can wrap material in defined design and form. Templates are used in mobile application which runs as client on the smartphone.