The present study aims to examine if there may be any significant differences between teachers and students in evaluating the components of English textbooks, and whether the goals for learning English would cause any differences. Five analyses were computed using a two-way ANOVA with teacher/student, and goals for learning English as the independent variables, and scores of each of 5 textbook components as the dependent variable. The subjects were 475 senior high school students and 64 senior high school English teachers, totaling 539. The results indicated that there were differences in the opinion of (1) the consolidation and training of the main points, and (2) the treatment of literary pieces, between teachers and students and among different groups.