An approach is a set of correlative assumptions dealing with the nature of language teaching and learning. An approach is axiomatic. It describes the nature of the subject matter to be taught.The approach is what one is going to teach. Within an approach there can be many methods, for example in linguistics behaviorism is an approach, but within behaviorism, Audio Lingual Method is a method.The approach is a broader term than the method. It is the study of self-evident truths. Approaches deals with assumptions about how a language is taught and learned.The approach generally refers to a set of ideas, beliefs, and principles that help the teacher to decide what should be taught, why should be taught, and how it should be presented.Where, what refers to the general content (teaching items, topics, themes, exercises), why and how relate to the design and layout of the materials as well as to the classroom methodology which is based on the pre-existing and therefore well-considered rationale.Hence, it is clear that an approach tell us how to teach.