A PAPER PRESENTED AT A TWO-PART CONFERENCE ON PLANNING AND OPERATING LANGUAGE LABORATORIES WAS REPORTED. THE TOPIC OF THE PAPER WAS THE PREPARATION AND USE OF LABORATORY MATERIALS. DISCUSSIONS WERE INCLUDED ON (1) THE NEED FOR MATERIALS, (2) CHARACTERISTICS OF GOOD MATERIALS, (3) CONTENT OF MATERIAL, (4) ACTIVE PARTICIPATION OF STUDENTS, (5) USE OF AUTHENTIC MATERIALS, AND (6) STUDIO RECORDINGS. THE CONCLUSION INDICATED THAT GOOD LANGUAGE LABORATORY MATERIALS ARE GENERALLY LACKING, WHILE THE NEED FOR SUCH MATERIALS IS INCREASING AS MORE LABORATORIES ARE BEING INSTALLED. THIS DOCUMENT IS PART OF A SERIES, ED 003 919 - ED 003 924, AND ED 003 926. (RS)