SLA theories are attempts to explain the knowledge that L2 learners acquire, the mechanisms that bring such knowledge about, the process through which interlanguage develops, and variance in interlanguage. This paper reviews SLA theories from multiple perspectives: linguistic, cognitive, sociolinguistics, and sociocultural perspectives. It begins by reviewing a brief history of SLA studies, relating them to the current issues in SLA theorires. UG approach is concerned with the L2 knowledge and language acquisition mechanism. Cognitive approach is concerned with the learning process of L2