This document discusses writing materials for different audiences. It explains that for a local audience, writers should consider learners' needs, age, language level, motivation, culture and educational background. For a wider audience from varied cultures, materials need to be more student-centered. Issues like pronunciation and spelling can apply to both. Projects can be commissioned by organizations or self-initiated, starting with an idea, table of contents and sample lessons. The rationale should describe the project, audience, objectives and authors' qualifications.