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Analysis of qualitative data depends on the overall design and the nature of the research questions. Specifically, the approach to coding and analysis should be coherent with the way data is elicited and the epistemological perspective that situates the overall design. This article illustrates these points by using an example from the analysis of think-aloud protocols which revealed patterns of strategy choice and use in completing a listening task among a group of primary school pupils in Singapore. Throughout the discussion, I focus on the major dilemmas that arose during the process of coding and analysis. Two dimensions of these dilemmas were identified, those that pertain to the nature of qualitative data analysis and those that are specifically related to language learning strategies.