The author considers translation as a search for the semantic-pragmatic equivalence of the sense expressed in the original text (speech act), through its reformulation using a more or less close equivalent in the target text (speech act). This activity has to be done always observing the target-language rules, so that the re-created speech act is natural and keeps the same style as the original speech act. The article divides the translation process into four stages (comprehension, internalization, reformulation and comparison), and considers that the translation process encompasses four speech acts. According to the author, this is a basic approach to organise the translation teaching and learning process.