While previous methodological studies have suggested that coding is a useful technique for analyzing qualitative data, there is a stark lack of discussion about the incongruities that inevitably arise as researchers accomplish the actual work of coding. This article explores the complexities of the coding process, and how incongruities get resolved as researchers accomplish the practical work of coding. Three primary themes emerged from this study: , , and . These three activities are grounded in the naturally evolving work of coding, and are rendered visible through an ethnomethodological investigation into this work.