In an empirical investigation, the results of which are reported elsewhere in greater detail (Wolff, 1985), an attempt was made to discover more about the strategies and processes specific to second language (L2) comprehension. On the assumption that information processing is of a universal cognitive nature, no differences in the cognitive processes themselves involved in first language (L1) and L2 comprehension were expected. It was, however, expected that differences would emerge in the way common strategies and processes were applied in the decoding of texts and utterances. We assumed that the differences would be of degree and not of kind, and that the extent and exploitation of these processes in L2 comprehension could be distinguished from L1 comprehension. The experimental design closely followed that developed by L1 comprehension research. A text was presented to an informant followed by the instruction to recall it. We adopted this type of experiment for two reasons: (a) It has proved its reliability in L1 research, and (b) our results could be compared to those obtained in L1 research. The similarities and differences between L1 and L2 results were thus quite easy to analyze.