This study aims to carry out a theoretical survey on the development of evaluation theories for foreign language textbooks. This study also focuses on recognizing the importance of textbook development in the field of not only teaching English as a foreign language, but also teaching Korean as a foreign language. Recently, the field of teaching Korean as a foreign language has made progress and we should admit that the theoretical basis of Korean as a foreign language is closely related to English as a foreign language. So it is necessary to adapt the theories for evaluating EFL textbooks in the field of KFL. Hence, this study intends to pursue three aims: the first is to study the existing theories of English textbook analysis, classifying them by the time (1970s, 1980s and 1990s), the second is to examine the transitional aspects of theoretical analysis of English textbooks, in order to develop a textbook of Korean as a foreign language, and the third purpose is to suggest a direction for which the future textbooks of KFL (Korean as a foreign language) and EFL (English as a foreign language) should progress through studying the theoretical analysis of textbooks for teaching English as a foreign language. (Contains 2 tables.)