Misunderstanding is a basic and inevitable element of communication. This paper relates misunderstanding theoretically to message interpretation and conflict, then proposes the results of an inquiry that explored links among misunderstanding, channel of communication, and three forms of perspective-taking. Results displayed that face-to-face misunderstandings are more serious than those that happen in computer-mediated communication. Dispositional perspective-taking, and (partner's) situational perspective-taking were correlated with features like frequency of misunderstanding, use of integrative strategies, open communication, humor, personal offense, and communication satisfaction. In about two thirds of the reported misunderstandings, the problem arose because of the tone of the message, an interlocutor took personal offense, and open communication was employed to resolve it. The findings are consistent with predictions regarding perspective-taking and expand comprehension of misunderstanding.