In this article the linguistic and psychological basis of foreign languages learning and teaching have been analysed. It has been indicated that learning a foreign language in comparison to learning other subjects is peculiar, due to the fact that in the process of learning a foreign language the language becomes a subject, not the tool of teaching. The article discusses also intellectual, cognitive, motivational and other personality determinants of the process and eff ects of learning a foreign language and stresses the importance of varied individual and social benefi ts, resulting from mastering and using as foreign language.