This paper attempts to explain language as a process of meaning creation by a speaker (implicature) and meaning disambiguation by a hearer (inference) at the basis of which there is a complex mechanism of reality perception, internalization and verbalization. This mechanism of implicature/inference is studied from two interconnecting perspectives: Conversation Analysis and Neuro Linguistic Programming. While the former investigates the function of the utterance in context, the latter explores the way speakers and hearers internalize reality depending on how they see, hear and feel the world around them.