This study is to suggest that business Korean textbooks for intermediate learners need to be developed for foreign learners in business areas. As Korean economy grows, the number of foreign manpower in korean companies is on the increase. They are from Japan, India, Russia and so forth. However, most of current Korean textbooks do not respond to what foreign manpower really wants. Korean language learners in business area desire to learn Korean for not only daily expressions but also smooth conversation with their colleagues. Korean language textbooks for business should include situations that learners might encounter in real business life. This thesis deals with how business Korean language textbooks can effectively developed.