This document discusses factors to consider when preparing language teaching materials. It outlines a framework with three main factors: learners, teaching context, and syllabus type. The goals of the language program should be based on an analysis of the learners and context. This will inform the selection of an appropriate syllabus type, which then impacts the materials and classroom methods chosen. Several syllabus types are described, and it is noted that the best approach is often eclectic, combining aspects of different types. Careful consideration of learners, context and goals is important for developing effective teaching materials.