This research serves an analysis as to empirically  explain the implementation   of School Operational Grant (BOS) for books from government and its relevance  towards the teachers creativeness in writing  books and modules.  School Operational  Grant  for books is intended   to ease  studentsâ parents  in providing   books  for their children.Teachers, as the front-liners for the students learning development, are attempted to creatively provide the sufficient learning resources, one of which is done by arranging   subject modules.   The  teachers   are obliged  for arrangement   of learning modules,  because through the modules they can render creativeness and material  development  for students based on the development  of the market share and lack of teachers works.Under empirical observation done by the researcher, it is found that the School Operational Grant for books arises dilemma for teachers and public in terms that 1) teachers face difficulties to distribute their works/modules  in substitution for books from BOS, 2) the demand for teachers   modules  and books becomes  students  parents burden, 3) the distribution  of the grant books which needs very strict supervision from the authority.Key terms: BOS for books, teachers  creativeness
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