With the development of modern vocational education, it is necessary for schools and enterprises to deeply cooperate to design and develop new three‐dimensional teaching materials, and innovate the concept of teaching material construction, so as to improve the teaching effect of vocational education. At the same time, we should expand the construction channels of teaching materials to meet the needs of learning in the new era, and lay a foundation for cultivating high‐quality workers and technical personnel with all‐round development of morality, intelligence, physique, beauty and labor. This paper analyzes in detail the main significance and specific realization path of jointly developing new three‐dimensional textbooks in vocational education, which has certain significance to improve the level and quality of modern vocational education.