People were always interested in the essence of human relations and some rules that would allowed them to use communication for their purposes, achieve success, for example. The scientists worked out many theories of communication that explore different aspects of this process. One of the communication theories that explore the aspects of interpersonal communication is the Communication Accommodation Theory. This paper is devoted to the analysis of this theory that presupposes the exploration of its background, theoretical and practical application and interpretation. According to Em Griffin (2009), Communication Accommodation Theory is interpreted as follows: “People in intercultural encounters who see themselves as unique individuals will adjust their speech style and content to mesh with others whose approval they seek. People who want to reinforce a strong group identification will interact with those outside the group in a way that accentuates their differences. (Socio-psychological tradition).” It is one of the key communication theories that described the peculiarities of human intercultural communication. The theory deals with the intercultural communication. It suggests that when we talk to people from other country and culture, we try to accommodate our speech style so that it matched the expectations of the other person. Moreover, we tent to change our behavior, diction and even tone of the voice. All these changes happen at the subconscious level (Britton, 2010). This theory is widely used in different spheres of people’s activity. It does not mean that we change out communication style only when we talk to people from cultures different from our own. Each time we talk to other person, we try to find a balance between his/her conversational style and our style. It helps us enhance conversation and maintain communication. Briefly, it is our subconscious desire for socialization. The theory has been applied to different studies. It was studied in medical communication (Linell, Streel, Ferrara, 1991), mass media (Bell, 1991), in psychology of family communication and in professional communication, “it has been supported by research from diverse authors” (West and Turner, 2004). The theory is based on two polar processes: convergence (“a strategy whereby individuals adapt to each other’s communicative behaviors in terms of a wide range of linguistic/prosodic/nonvocal features including speech rate, pausal phenomena and utterance length, phonological variants, smiling, gaze, and so on” (Giles and Coupland, 1991)) and divergence (“the way in which speakers accentuate speech and nonverbal differences between themselves and others” (Giles and Coupland, 1991)). It means that communicators are motivated by particular circumstances. The communication accommodation theory was described by Howard Giles and Nikolas Coupland in their book Language: Contexts and Consequences (1991). However, the development of this theory started in 1970s, previously, the theory was developed as speech accommodation theory and dealt with the linguistics, “Street and Giles (1982) put this theory in propositional form for the first time, although precursors to this had already appeared in the parallel-evolving ethnolinguistic identity theory” (Gudykunst, 2005). The speech communication theory was aimed at describing c