     85 The Role of Teaching Materials in the ESP Course: A Case of Business English (Finance and Economics) Yasin Khoshhal ∗ Abstract: 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. Keywords: ESP, material, business English, finance, syllabus, needs analysis 1. English for specific purpose 1.1. Definition and background After the end of World War II, the growth of scientific, technical, and economic activities in international scale shed more light on the necessity of learning and teaching English (Hutchinson & Waters, 1987). According to them, “As English became the accepted international language of technology and commerce, it created a new generation of learners who knew specifically why they were learning a language” (p. 6). Different needs and interests among the learners affect their motivation for learning. The ever increasing demand for English courses aimed at specific needs led to the emergence of new ideas in the study of language. The purpose of linguistics, traditionally, had been to explain the rules of English usage while the new studies pay more attention to identifying ways of actual uses of language in real communications (Widdowson, 1978). This phenomenon, along with the new ∗ Lecturer, Department of English Language and Literature, University of Guilan, Rasht, Iran, jasin.kd@gmail.com