In this study, our basic contention was that it is essential for researchers to answer the question, "Where does cognitive conflict really arise from?" with more precision than has heretofore been attempted. First, we examined how the term "cognitive conflict" has been treated in the existing literature and try to pinpoint some difficulties, related to inexplicitness or imprecision. Second, we investigated the students' resources that cause cognitive conflict in learning gravitational potential energy. Finally, we illustrated the structure of creating cognitive conflict by using a framework of knowledge and belief, and we explained how students locate their resources, interact with those resources, and so create cognitive conflict. We also discuss how identifying the structure of creating cognitive conflict helps us understand and address the issue of students' cognitive conflicts.