The aim of this paper is to outline one approach to the study of language teaching by proposing a theory of its minimum elements. This model takes as its focus all of the circumstances in which a learner learns and a professional teacher teaches. The language teaching profession deals with many types of learners, teaching/learning conditions, aims, etc. Yet in another sense the language learning/language teaching process (LL/LT) is concerned with a single individual teacher, and with a particular set of surrounding circumstances. A theoretical study must attempt to provide a comprehensive way of understanding both the complete range of features which at once address and distinguish all learners and teachers and the particular features possessed by any specific learner and teacher. The twelve essential elements of the LL/LT process which are discussed are: policy and aims; administration and organization; relevant professional disciplines; choice of LL/LT types; teacher training; approach; pedagogy, methodology, instruction, and teaching; syllabus design; materials construction; constraints on LL/LT achievement; the learner; and evaluation. (Author/CFM)