This dissertation aims to address the problems that have been formulated, namely: What values are implementation and Implementation Model of the values contained in tasamuh in the learning process of PAI in SMAN 1 Sooko and SMK 1 Pungging Mojokerto Regency; so far the two institutions have carried out tasamuh education in the process of Islamic Religious Learning (PAI). In this study, researchers used a qualitative approach to the type of descriptive analysis research, meaning that the research that the researcher was carrying out intended to take an approach that describes the object of research now based on facts that appear or as they are. In addition, this study emphasizes the process rather than the results, and involves several informants, because the place and subject of the study are assumed to have the same characteristics. In an effort to understand a particular situation, researchers used a form of case study research (case study) a study conducted intensively, in detail and in depth, towards an institution and organization. In this study, researchers used the design fenomenologi hermeneotik, that is, planned research and research structures are made in such a way that each individual gives answers from each case or experiences they know related to the question. In this study the role of the presence of researchers is as observers and is directly involved in research. The results showed the answers to three problems in the focus of the study that the values contained in the learning process of PAI in the SMAN 1 Sooko and SMKN 1 Pungging are good prejudiced values, harmonious living values, values of maintaining unity, values of helping help, values of diversity, values compassion, the value of deliberation and the value of humanity. Implementation of the values contained in tasamuh in the Islamic education learning process at SMAN 1 Sooko and SMKN 1 Pungging is through; Islamic education learning activities in class, extracurricular activities and religious activities. Model Implementation of the values contained in tasamuh in the learning process islamic education di SMAN 1 Sooko and SMKN 1 Pungging integrating the values contained in tasamuh in the Islamic education learning process and general lessons; integrating the values contained in tasamuh into the islamic education material and general lessons material competency standards ; integrating the values contained in tasamuh is used as a topic or theme in the culture after the dhuhur prayer, integrating the values contained in tasamuh into learning, integrating the values contained in tasamuh into vision and mission and integrating the values contained in tasamuh into religious tourism in SMAN 1 Sooko. The results of this study can also be used as objective or scientific answers, that tasamuh education (tolerance) is taught to schools, especially in SMAN 1 Sooko and SMKN 1 Pungging, Mojokerto Regency; at the moment the issues of tasamuh (tolerance) are widely discussed by the executive, legislative, and society in general, as one of the efforts to maintain the integrity of the Unitary Republic of Indonesia (NKRI). For this reason, the results of research on the implementation of tasamuh values in the learning process of Islamic Religious Education in SMAN 1 Sooko and SMK 1 Pungging, can be used as a model of PAI learning in other schools.