The concept of approach to learning was first identified by Marton and Saljo in 1976. Numerous researchers have conducted studies on students' approaches to learning since 1976. There appears considerable confusion in the literature concerning the terms cognitive styles and learning styles. Therefore, there is a remarkable ambiguity about the position of the approaches to learning within this conceptual base. In this paper, a comprehensive analysis of the concept of approach to learning is tried. First, the conceptual confusion in the literature on learning styles and the position of the approaches to learning within this conceptual base is discussed. An in-depth analysis on the concept of approach to learning is presented through discussion of research results in the literature about relationship between the approaches to learning, learning/teaching variables, and learning environments. According to this analysis, approach to learning can be considered as a bridge between the