本文对《新编实用英语》(高等教育出版社,2005)教材的内容进行了分析,指出其优点和缺点。就如何使用本教材提出了具体的看法,即对教材中的对话、课文讲授、听力和翻译练习等进行判析,取其精华,为己所用。力求对如何使用教材,在教学过程中如何使教材适用于不同层次的学生产生一定的启发作用。 This article analyzes the contents of the “New Practical English” (Higher Education Press, 2005) teaching materials, pointing out its advantages and disadvantages. On how to use this textbook to put forward a specific view, that is, the textbook dialogue, text teaching, listening and translation exercises such as judgment, whichever is best, for their own use. It seeks to have some enlightenment on how to use teaching materials and how to make textbooks suitable for students at different levels in the teaching process.