The present paper deals with significance of materials in an ESL setting and finding out ways to apply adaptation strategies for effective teaching of ESL in an ESL setting where ESL is taught by an ESL teacher. It is believed that a person who is not a native speaker of language is not proficient to teach any second language to the second language learner. The scenario has changed now, especially in the second language countries like India where it is spoken and learnt in almost all parts of the country. Learning a language serves a medium to communicate and this eagerness accelerates learning enthusiastically all over the nation. In Indian education system there are several boards that regulate Academic Calendar and produce study materials from primary to senior secondary standards. These Educational Boards prepare books and materials that are very much culture specific. For instance, there are state Boards like Bihar Board, Assam Board, Uttar Pradesh Board and others. There are central boards such as CBSE, ICSE which are run by the central government of India. In AMU schools, books recommended by NCERT and CBSE are followed at Secondary and Senior secondary levels. Depending upon the learners’ profile there is a need to grade textbooks for better learning of students. The focus of the paper is to understand the language materials and implication of adaptation strategies in ESL.