In this paper, Tiffou fully acknowledges the complexities involved in the translation process. Central to these is the difficulty (or, for Tiffou, the impossibility) of translating certain things. Presupposing 'equivalence', he points out that certain linguistic categories do not lend themselves to easy or exact translation. To tackle the issue of grammatical equivalence as a way of demonstrating the fundamental difficulties in a translation, Tiffou uses examples from morphosemantics, morphology, syntax, morphosyntax, word formation, cognition and semiotics. He sums up his demonstration by showing that translation requires lingua-cultural intercomprehension on what one might describe as full bi-cultural initiation. This paper contains a summary, comparison and comment on these, makes some suggestions and proposes some solutions.