This article introduces the misunderstanding account as a verbal devic
e that is used to normalize a variety of troublesome social situations
. Through such accounts social interactors are able to handle the unto
ward or problematic actions of one another while avoiding individual a
ttributions of responsibility and providing a satisfactory context for
the construction of future cooperative acts. A classification of the
types of situations that elicit misunderstanding accounts and the impl
ications of such accounts for social identity are discussed.