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AbstractNo person or organization knows enough like to solve everything in advance. Although big lines can be traced to guide institutional work, the unpredictable become forces them to develop active learning action courses. Of these courses, the strategic planning is the one that had produced the optimum and the most lingering successful results. The strategic learning implies that the person or organization has to mobilize in a continuous line which extreme limits are, on one hand, the totally premeditated strategies, and on the other hand, the fully emergent strategies. To learn strategically it is required to release the mind in order to slip flexibly in the continuous line and to accomplish that the possible action courses will be created from a fertile dialogue between the thought and the action. In this article we describe the main prior and current ideas of the strategic planning, that considered as a learning process, has a paradoxical nature, where the final product is the process.