Directed towards academics involved in preparation of distance learning materials, this guide emphasizes the functions of audiotapes within an integrated set of distance learning materials. Planning, production, and evaluation advice is offered, beginning with a discussion of a model approach that focuses on consideration of budget, subject characteristics, tutor characteristics, student characteristics, administrative assistance, arousal and motivation, goal definition, cognitive structuring, signposting, activation, feedback, transfer and retention, assessment, and evaluation. Guidelines for the production process cover scripting (writing style and script structure), and recording from the script (voice, accompanying printed materials, indexing tapes, and interviews). An evaluation checklist includes points concerning the structure of the material, spoken delivery, technical quality, and accompanying materials. Appendices include an outline model of major design considerations for correspondence materials, a summary of advantages and drawbacks of automatic level recording; self-assessment questions; and a sample audiotape script on the topic of producing audiotapes for distance education. (LMM)