the purpose of this study was to interpret and describe the values of the culture of Sipakatau in the Bugis community to become the foundation for the development of Multicultural Islamic education. The research approach used is qualitative-ethnographicresearchdevelopedbyGay,Mills,Aurasian&Creswell.Data collection techniques used are in the form of observations, interviews, and documents. Then the data analysis used is a model developed by Miles & Hubermen. After conducting research, it was shown that the cultural values of Sipakatau in Bugis communities in Barang village could be the basis for the development of Multicultural Islamic Education, namely with the concept of "humanizing humans" with the main values, namely; mutual respect and respect, advise each other, support each other and protect,loveandloveeachother,helpeachotherandreceive(helpandhelp),andhave the same rights before GodAlmighty