What is Decoding

English is one of the most studied and used languages worldwide. The process of acquiring reading is a complex task that involves mastering a set of strategies aimed at assimilating written information by the reader. Different studies have shown that the process of understanding reading in the mother tongue has certain similarities with this same learning in English because in both situations semantic and contextual information is used, but there are also several authors who point out that there are distinctions between reading models in a first and second language. This chapter delves into these relationships, which focus on analysing the variables that most influence the learning of comprehensive capacity in Spanish and English. A quasi-experimental design of comparison between groups with pre-test and post-test measurements was used. The study involved 120 students aged between 8 and 9. The results indicate that there are a number of factors that are related in learning to read in Spanish and English.