The present paper reviews the literature on the role of materials in the
context of ESP. Hence, the true definition of ESP and its varieties are presented
as well as the elements that are engaged in development or selection of teaching
materials. Needs analysis as a major point is delineated in the following section
and the distinctions between ESP and GE (General English courses) are
defined. Eventually, the nature of materials is depicted through presenting
necessary requirements and criteria for choosing, developing and using
appropriate teaching material. In the end, materials in business English (finance
and economics) are taken into account particularly and suggestions are made
for business English courses