The purpose of this paper is to clarify the theoretical concept of a syllabus by specifying important variables and priorities in its preparation and application. The scope and nature of the syllabus are discussed, followed by an examination of learning processes and strategies. The focus of the syllabus is seen as being fluency and flexibility, and as possible having some effect on student motivation. Since learning must be seen from the student's point of view, learning-focused materials are considered necessary in the syllabus. Some practical considerations are discussed, specifically general criteria for the language syllabus, sequencing, and item entry. Results of a questionnaire are shown, in which 50 ESL teachers indicated at what point they would introduce each of 45 grammatical structures. These results are compared to responses given by non-ESL educators. The use of Learning Effort Units (LEU's) as criteria for the entry of structures in a syllabus are discussed. It is hoped that this study will demonstrate the utility of an independent, objective teacher consensus in preparing a syllabus based on sound linguistic applications and not necessarily mirrored in existing language learning materials. (Author/AM)