Strategies Transfer in Reading provides an account of the theoretical aspects of reading comprehension, including Buttom-Up Processing, Top-Down Processing, and Interactive Model . It also provides the reader information about Learning Strategies, Typology of Learning Strategies, the concept of transfer, Transfer of Learning Strategies, Reading strategies, reading process, Declarative VS. Procedural Knowledge and Related Empirical studies. It argues where English as a Foreign Language learnes with a particular L1 background may encounter difficulties in strategic reading in L2. It examines the reading process in two languages to find out if there is one system for strategic reading both in L1 and L2 in one mind or one system for each.