What do we do when we talk? Talk is a central activity in social life; but how is organizational talk organized and how do people coordinate their talk in interaction? This thesis is elaborated at Aalborg University within the field of Interpersonal Organizational Communication. It aims to address how coaching as a management style is practiced within an organization focusing on Value Based Management. The organizational micro level is studied, and the analysis focuses on coaching sessions between managers and associates and the interaction between the parties and managers' use of coaching techniques. The analysis is especially focusing on managers' use of formulations (Heritage & Watson, 1979) – a type of repeat utterances that are designed to be recognized as linked to previous talk and/or discussions. As an analyst, my interest is to explicate, in respect of naturally occurring occasions of use, how these formulations are managed by especially the managers and with what outcome and how these formulations are contributing to identity work for the managers presenting them. It is not of interest to estimate whether the managers are good coaches or if the outcome of the conversation is right or wrong. However as an analyst I am solely curiously interested in the effect of the managers' formulations. Drawing from classic work in conversation analysis the thesis reports on an examination of a corpus of two and a half hours of video-recorded coaching interaction from the district of Viborg where three managers from the department of Børn & Unge are participating with three of their respective associates. The analysis shows that the three conversations are successful and one in particular is an actual coaching session while the other two are conversations with elements of coaching. In conclusion however it is argued that the formulations used by managers are very much alike but with very different outcome as they partly demonstrate understanding and make reflection but also manifest the mangers own ideas, thoughts and solutions regarding the topic presented by the associate. The use of formulations influences therefore the associates in different directions. In addition to this the formulations construct different management identities depending on the aim of the particular formulation. The most interesting finding however is that the outcome of the managers' formulations depends on what else is going on in the particular conversation. Both managers and associates are therefore responsible for constructing the conversations and the outcome, especially as the associates sometimes explicit seek guidance and advice instead of coaching.