This study developed educational content that enables elementary school lower graders to understand the concepts and principles of data and artificial intelligence (AI). To achieve this, AI-related curricula and prior research were analyzed to design 17 sessions of educational content that would engage students and aid their understanding. Throughout this process, the validity and appropriateness of the educational content were enhanced by incorporating feedback from experts and current elementary school teachers. The AI educational content is composed of five areas. The materials present an overview of activities, outlining the learning objectives and key concepts of each unit, and offer a variety of practical exercises and projects that allow students to experience the basic principles and applications of AI firsthand. The activity materials provide worksheets, practical resources, and problem-solving tasks to enable deeper exploration of the content. The developed educational content is expected to contribute to lower grade elementary students' understanding of the basic concepts of data and AI, and their ability to apply this knowledge in daily life and learning. Furthermore, the content aims to lay the foundation for students to acquire the core competencies required in future societies. The effectiveness of the developed AI educational content will be analyzed through its application to students, aiming to make substantive improvements that can aid the educational field.