This paper advocates closer and more systematic attention to ethical issues which, because of the various cultural and religious backgrounds of ESL students, are particular to the field of ESL. Two broad sets of issues are discussed. The first set, responsibilities of faculty members, can be further subdivided into faculty-student interactions, and includes such topics as confidentiality, advice giving, political discussion, and tutoring. The second set, ethical systems in conflict, focuses on three areas: gift giving, plagiarism and cheating, and interaction with government and other outside institutions. Cautions are given regarding respecting cultural differences, understanding complicating factors such as gender and class, and acknowledging ambiguities in all ethical systems.