Theory development is an intentional process by which marriage and family counselors may bridge the gap between research and practice. The theory building process includes inductive and deductive forms of reasoning, qualitative and quantitative approaches to knowledge development, and diffusion of innovations. Grounded theory provides an accessible method for bridging the gap. Theoretical orientation development is a lifelong process involving the interaction of personal and professional influences in theory selection and elaboration. Examination of personal values and values implicit in theories afford opportunities for ongoing professional development. (Contains 3 tables.)