1. In language learning materials, comprising: predetermined information selected from information about our daily life; predetermined types of sentences based on sentences described in the information, sentences produced by amending sentences described in the information, or sentences produced according to the information; language learning materials for a learner containing predetermined types of sentences represented by segmenting the predetermined types of sentences in word units, representing each word by a picture, a symbol, and/or a photo, and representing a portion of each of the segmented words which cannot be, or can hardly be, represented by the picture, the symbol, and/or the photo in a foreign language to be learned; and language teaching materials for a teacher in a foreign language represented by preparing each word, predetermined types of sentence, and sentences in the foreign language to be taught to a learner, a system for preparing language materials for teaching a language, comprising the steps of: (A) a language learning materials preparing company inputting to a computer said predetermined information selected from the information about our daily life which refers to an advertisement of a company; (B) said language learning materials preparing company preparing using the computer said language learning materials for a learner and said language teaching materials for a teacher based on the advertisement; (C) distributing said language learning materials for a learner to the learner through a network; (D) distributing to a teacher said language learning materials for a learner and said language teaching materials for a teacher through a network or through commonly available means; (E) training a teacher using said language learning materials for a learner and said language teaching materials for a teacher; (F) inputting and registering the trained teacher and a learner in the computer; and (G) said trained teacher teaching a language to a learner through the computer using said language learning materials for a learner and said language teaching materials for a teacher.