I have made a 12 volt battery operated electronic device named Multipurpose Teaching Machine or MTM ( in brief ) on white board (2’*1’6’’) by which we can teach each and every subject to the students of any class. It has two columns and 10 rows. In first column, we can write 10 questions and in second column, answers of these questions can be written. Students uses two dual pointed Audio-Visual Pins Leads to show correctness or incorrectness of their reply/matching column I with column II. Red indicator glows on wrong matching whereas green indicator glows on right matching. Buzzer rings in both the cases. It is a novel machine since it also informs the students about the incorrectness of their responses. Traditional Teaching Machines informs only about the correctness of response. Hence my machine is a two-way machine. It became possible only with the use of diodes. Children by nature are active & creative and we cannot let them learn without utilization of their surplus energies. The amount of learning is directly proportional to the involvement of the number of senses in the process of teaching-learning. The constructed model requires the use of 3 senses such as eye, ear and skin, so, it may cause strong learning. This machine can be used equally in teaching-learning, drill & exercise & evaluation work. It has unlimited applications in teaching-learning process. Circuit of my M.T.M. seems quite complex but it was the need of this project. In this connection I would like to quote Albert Einstein who once said, “Everything should be made as simple as possible but not simpler.”