The Occupational Therapy Section has implemented this study to better understand the complex phenomenon of occupational therapy process as it occurs in routine treatment sessions. Analysis of 20 subjects has been completed. Twenty patients (ten male, ten female) of mixed ethnicity were treated by four expert and two novice therapists (six female). Patients represented a wide variety of diagnoses [(mental illness (n=7, 35 percent), neurological (n=5, 25 percent), cancer (n=4, 20 percent), musculoskeletal (n=2, 10 percent), and spinal cord injury (n=2, 10 percent)]. Patient goals centered on work/productive roles (n=12, 60 percent) and activities of daily living (n=8, 40 percent). Patients were administered a focused interview following routine treatment sessions using the personal computer. Transcribed interviews were analyzed using principles of content analysis, including frequency counts and Spearman Correlation. Four process elements were found: occupational form, occupational performance, goals of treatment, and reflection. The most prevalent element cited was reflection (patient=48 percent; therapist=37 to 40 percent). Further study of occupational therapy process is recommended.