In this article it is defined and described the concept of reading comprehension and it is offered a didactic-cognitive conception which leads to its improvement. In this conception is dealt the different model through which the reading process occurs and it is shown that they do not constitute different positions about the same object of study, but they are present in accordance to the type of text, ad above all else to the actions that the reader carries out. In the conception it is made a distinction between the outer and inner structures of meaning. It ends with procedures to fulfill them.