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.