This chapter highlights four important issues. To begin with, it addresses the role of context in the design of ELT materials because each of the language materials has different pedagogical goals in order to meet different needs of learner groups. For this reason, language teachers as materials developers need to re-contextualize the design and use of ELT materials. In this chapter, we also argue for the role of language materials as a cultural artifact because language materials can feature different cultural and moral values. With this in mind, we highlight a pressing need for incorporating values into ELT materials. In the remaining section, we offer practical guidelines on value-based language materials writing.