The learners' motivation and attitude toward English for Specific Purposes(ESP) is always an influential element for the quality of ESP course.Teachers should at first get to know the learners' motivation and attitude toward this course so as to teach the course well.Therefore,by means of questionnaire survey on the students' motivation and attitudes who took accounting English in M University as their elective course during the next term in 2009,and through qualitative study,such as interviews,diary and classroom observation on the accounting English choosers in the next term in 2010,some conclusions are discovered that there are about 4 factors and 3 variables among the students' motivations,and their attitudes toward this course is positive in general.Both accounting and English are their learning targets,and oral English and translation are their favors.The combination of blackboard-writing and multimedia technology is preferred than any of the other single teaching models.But the shortage of class hours and the lack of systematic arrangement also affect the students' motivation and their learning efficiency.