Since Selinker's (1972) historic invocation of language learning strategies (LLS) and communication strategies (CS) as two distinct processes involved in the development of interlanguage, it has become customary in SLA literature to distinguish the strategies of learning from the strategies of communication. It has been argued in this article that since in learning a language one essentially learns to communicate through it, there appears to be no need at all to view these two constructs as different from each other. Through a brief review of past research in learning strategies and communication strategies and a comparison of their respective taxonomies, the author has attempted to demonstrate the similarities between the so-called "two" strategy types, which are different names given to the same set of universal mental processes, subsumable within the two megastrategies or mental processes postulated by the researcher, namely simplification and elaboration. By presenting this two-strategy, hierarchically organized taxonomy, the researcher aims to address the problems of confusion and vagueness prevailing in strategy literature at present.