Conversation Analysis(CA) is one of those tools trying to understand human's social interaction through the analysis of their conversation. People exchange their intention and meaning by talking. Talking and social behaviors of human being are closely interconnected even to inseparable. It's justifiable to try to understand human' s social behavior by their talking in this resprect. Counseling is another area where talking is the basic building block of counseling relationship. Counseling begins and ends with conversation(including silence). Because of this, many researches on counseling have focused their studies on the conversational process between counselors and clients. But studies using CA to analyze counseling process are hard to find, if any. This study tried to introduce the basic concepts and methodological procedure of CA and examine the possibility of the application of CA for the analysis of counseling process. It seemed that the concept of 'attributability' and 'the architecture of the intersubjectivity' from ethnomethodology were the base on which CA was built up. Other theoretical and methodological issues of CA have been discussed as well. The procedural steps of doing CA for the analysis of counseling process were 1) selection of a counseling conversation; 2) making an audiorecording of the videotaped session; 3) transcribing the recording; and 4) analysis. Among the four steps of procedure, more close attentions and efforts are required in the steps of transcription and analysis. A brief example of applying CA for the analysis of counseling process was provided. Finally, the prospective of CA in the area of counseling research were discussed.