The purpose of the present study was to investigate the relationship between textbooks and the topic, type and organiation of discourse used in Iranian private language institutes in the two parts of of reading comprehension and conversation of common EFL textbooks used in Iranian language institutes. Besides, this survey sought to probe the differences beteen the viewpoints of Iranian EFL teachers and EFL students in private langugae institutes about the relationship between topic, type and organization of discourse used in private language insitutes. To this end, 120 (60 uper-intermediate and 60 advanced) selected from intact classes of Iranian male EFL learners from wo private language institutes in Sanandaj along with 20 EFL teachers from diffeeent language institutes took part in this study. The subjects were observed in reading comprehension and conversation classes and completed two separate questioniares. Using Chronbach's Alpha and factor analyses the questioniares were found to have acceptable reliability and validity rates. The results of three qualitative analyses of different reading comprehension and conversation extracts indicated that there were significant relationships between: a) topics of discourse and reading comprehension and conversation sections of EFL textbooks, b) types of discourse and reading comprehension and conversation parts of EFL textbooks, and c) organization of discourse and reading comprehension and conversation sections of EFL textbooks. Furthermore, the results of MANOVA revealed that there was a statistically significant difference between the viewpoints of Iranian EFL teachers and learners about the realtionship between topics, types, and organization of discourse and EFL textbooks popular in Iranian language institutes and that the topic of discourse was the most important and influencing dimension of classroom discourse. Since the results of this study indicated that there was a significant relationship between the three di