This chapter looks at the design of teaching materials for different groups of Business English learners. It discusses the different approaches that English for Specific Purposes researchers and practitioners have taken in developing materials, and shows how this information has been used both in the design of specific tasks for a particular group of students and in the construction of textbooks. The chapter considers assessment and how to approach this for Business English. English for Specific Purposes researchers and practitioners have taken three main approaches to the development of materials for Business English as follows. (1) A needs analysis survey or communication audit carried out within a specific profession or organization. (2) A corpus-based study of the language or genres that specific groups of Business English learners will need to use (3) A survey of existing textbook materials with a focus on a specific business genre or a specific language strategy.