Content analysis of computer conferences provides a rich source of data for researching and understanding online learning. However, the complexities of using content analysis in a relatively new research field have resulted in researchers often avoiding this method and using more familiar methods such as survey and interview instead. This article discusses content analysis as a methodology, with emphasis on the development of analytical frameworks. The literature indicates that researchers either use or modify existing frameworks or, more commonly, develop new ones, either through grounded theory approaches or the adaptation of existing theories, concepts or models. The development and implementation of two frameworks are then discussed in detail. Both were developed purposively to investigate and evaluate firstly collaborative learning and secondly deep and surface approaches to learning as evidenced in computer conferences. The article concludes with recommendations for framework development. (Contains 2 tables.)