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This study aims to: (1) To describe validity devices at learning developed using realistic approach on subject ratio, (2) To describe practical devices at learning developed using realistic approach on subject ratio, (3) To describe effective devices learning that was developed using a realistic approach on subject ratio, (4) To describe enhancing students mathematical reasoning skills using learning tools developed by the realistic approach to the material ratio (5) To describe the process of solving the answers made by students in solving questions of ability of punishment. The type of research used in this study was to use a modified 4-D development model . In this study compiled learning devices and instruments, lesson plan, work sheet, teacher book, student book, tests the ability of reasoning and Self efficacy . Tests performed on a class VII-1 as many as 30 people and VII-k as many as 30 people in SMP Negeri 6 Medan. Data analysis techniques in the development of learning devices used descriptive statistical analysis techniques. The results showed that: (1) The validity of the learning device according to a team of experts is valid (2) Genuine learning meet practical criteria that assessment of experts and practitioners devices based learning realistic approach developed in general and can be used with little revision and The ability of teachers to manage learning is an average of 3.70 in good category (3) Learning capabilities meet the effective criteria, namely to classical completion reaching 86.6 % , achievement of objectives namely 80%, 75.8%, and 75% , resp on students to the defenders obtained an average of 90,59 %, and learning time does not exceed the usual learning time. (4) Improvement of mathematical reasoning skills using problem-based learning tools that have been developed seen from the N-gain value which is 0.44 in the category of "moderate", (5) the process of student answers in completing tests of mathematical reasoning ability in trial II is better than the trial I.