This study aims to explore the tauhidic values in one of al-Attas’s works entitled Risalah Untuk Kaum Muslimin. Furthermore, it also seeks to determine the relevance of the tauhidic values in Risalah Untuk Kaum Muslimin to the Middle and Higher education. Thus, this study is essential to broaden the insight into the materials of akidah education in the middle and higher education. This research is a library research that employs content analysis method to analyze al-Attas’s work, Risalah Untuk Kaum Muslimin. In addition to the book, other works of al-Attas are also used as the main source of data. The approach of this study is a qualitative approach, because it seeks the values in the book as well as their relevant to the basic competences (Kompetensi Dasar/KD) of the current akidah (Islamic creed) education of middle and higher education. The gathered data are analyzed using descriptive-analytic method. This study concludes that there are four main tauhidic values explained in al-Attas’s Risalah Untuk Kaum Muslimin. The four tauhidic values are still relevant to the basic competence of the current middle and higher education. The current basic competences of akidah education in the middle and higher education only focus on the exploration of the six pillars of faith. Therefore, there is a need to enrich the material by adding the four tauhidic values found by this study.