This state of the art article overviews the literature on discrepancies between foreign language teacher and learner beliefs. In the first section, the author draws the reader's attention to the significance of discrepancies between the L2 teacher and L2 learner perceptions and provides a synopsis of both practical-anecdotal and empirical evidence on the possible consequences of such discrepancies. In the second part of this paper, drawing upon relevant literature, the author suggests some ways of overcoming discrepancies between teachers and learners' understandings concerning foreign language practices.