Authentic listening materials are appropriate and desirable for instruction in English as a second language (ESL) for business purposes for several reasons: they have high interest, leading to enhanced motivation and increased opportunity for learning; they contain many natural redundancies and repetitions that facilitate comprehension; and they are rich in the target culture. Despite a lack of commercially available materials for business ESL, other sources can be tapped for authentic listening materials. These include tapes of business-related radio and television programs and commercials, teacher-made tapes of interviews or sales talks with local business people, taped university lectures, guest speakers in class, and field trips. Interviewees may also make other literature and realia, such as contracts, brochures, forms, and information sheets available for class use. The teacher must then plan pre-listening, listening, and post-listening activities to maximize the materials' usefulness. These could include general discussion of the topic and student experiences with it, role-playing, completing charts or checklists, problem-solving, synthesis and paraphrasing, description of the segment, field trips, student-conducted interviews, expression of reactions or opinions, and guessing the meaning of unfamiliar vocabulary. (MSE)