The paper presents the conceptualization of coaching, which means it describes the process how the meaning of coaching was determined. At the beginning the etymology and semantics of coaching and its origin is described. Th e author makes then a critical review of coaching defi nition in three diff erent perspectives: historical, alternative and classic. Next, the coaching relationships to other form of intervention and its taxonomy are presented. At the end an author’s defi nition of coaching in organizational approach is introduced.