Abstract: The paper reports a theoretical system of compiling foreign language textbooks for university students in China generalized from my practical experiences.The system comprises of five major elements: 1) national and social requirements; 2) categories of cultures included in foreign language textbooks; 3) theories of foreign language teaching and learning; 4) characteristics of foreign language learners' growth; 5) management of compiling foreign language textbooks.The first element concerns with the direction for the other elements.The second element may decide the types of cultures included in textbooks which must be aligned with the first, the third and fourth elements.The third element centers on the rationale for designing learning activities and arranging them in order.The fourth element may provide the reasons why some themes are chosen and educational objectives are set up.The last element is related to the assurance of translating the above four elements into practice.These five elements each have their unique features and at the same time they are interconnected with each other.At the initial stage, these five elements are put into practice in order.Once the cycle of compiling foreign language textbooks starts, these five elements must work together.Only their joint force can ensure the high quality of foreign language textbooks.