This paper proposes an e-learning material development framework using 360VR images/videos for IoT security education. The authors joined a research project about “Security in the Internet of Things space”. There are several activities of this project from hardware level to application software level, and IoT security education is also included in this project. The authors of this paper are the members of this IoT security education group, and one of its activities is to provide e-learning materials about IoT security. For preparing the contents of such e-learning materials, the authors have been building a database that contains the IoT security information like various kinds of IoT threats based on Linked Data. The next research activity is to provide e-learning materials themselves using the database that attract students to IoT security. The use of new media like 360VR images/videos may enable e-learning materials to attract students. Therefore, in this paper, the authors propose an e-learning material development framework supporting 360VR images/videos based on Linked Data for IoT security education.