Foreign language learning has gained importance over time due to the changes in the globalizing world and has become a necessity. Learning a second language improves an individual's memory and increases attention span. In addition, an individual's multitasking abilities improve as they learn to switch from one language to another. Therefore, foreign language learning has many advantageous aspects both cognitively and socially. This article discusses how second language learners evaluate learners' failure or success in learning a foreign language, as well as how their perspectives impact their performance. Attribution theory is a social psychology concept that examines how people explain the causes of events, as well as their own and others' behavior. First of all, this paper aims to give a brief information about attribution theory and to argue that the theory also holds the possibility of helping to explain why individuals are successful or unsuccessful in learning a language next the paper will give brief information about What is language? second language (L2), and finally second language learning and attribution theory will be presented and the significance of attribution theory in terms of foreign language (L2) will be investigated. The following document analysis collates evidence on the significance of attribution theory in language learning and basics of the teaching process, and also learners' causal attributions.