Contrastive and Error Analysis are used as methods to explain why some features of a Target Language are more difficult to acquire than others. The difficulty in mastering idioms in a second language depends on the difference between the learner's mother language and the language they are trying to learn. This article focuses on the teaching and learning of phraseological units in Spanish language, and its importance in the field of ESL (Spanish Second Language). These expressions characterized by idiomaticity and fixation are of great interest for Anglophone learners. Semantic, morphosyntactic and pragmatic parameters are the basis for the Contrastive Analysis applied to the Phraseology, in which the aim is to establish relationships of equivalence/unequivalence among the different phraseological units in both languages English and Spanish.
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