Reasoning is handled as a basic process skill in mathematics teaching. When the literature was examined, it was seen that many types of reasoning related to mathematics education were mentioned. In the present study, it was focused on visual reasoning, which is one of the types of reasoning and also used in different research areas. The purpose of the study was to propose a conceptual framework for what visual reasoning is and what its components are. The conceptual framework constructed consists of three components as visual representation using, visualization, and transition to mathematical thinking. In this framework, a clear distinction was made between the concepts of visual reasoning and visualization, which are thought to be intertwined with each other in the literature. At the same time, we tried to explain where visualization will take place in visual reasoning. Additionally, how visual reasoning will relate to mathematical thinking also distinguishes the framework from other frameworks.