Conversation Analysis (CA) is a theoretical-methodological approach that was developed in the 1960s-1970s by the US sociologist Harvey Sacks (1964-72/ 1995) and ﬁrst conceptualized in a joint work by Sacks et al. (1974). In this seminal paper, the authors postulate that conversation is based on a regulated system that orients participants’ contributions to talk. The system is called “turn-taking system” and is organized so that each turn makes relevant a series of actions and reactions, by particular speakers, at a precise moment in talk. The CA approach is based on: (1) a set of orienting theoretical principles; and (2) naturally occurring interactional data.