This chapter reviews the conceptualization and empirical evidence of the midlevel process called cognitivedefusion. Firstly, we present examples of cognitive fusion and cognitive defusion definitions offered inacceptance and commitment therapy (ACT) manuals, discuss their relationships with other ACT midlevelprocesses, and offer a relational frame theory (RFT) conceptualization of these processes. Secondly, wedescribe the type of cognitive defusion exercises and discuss the basic processes involved in them. Thirdly,we review the measurement of cognitive (de)fusion in the form of self-report instruments, behavioralmeasures, and the assessment in the clinical session. Fourthly, we present a review of the research oncognitive (de)fusion separated in laboratory research, survey research, and the analysis of processes ofchange in clinical trials. Lastly, we discuss some challenges and future directions in conceptualizing andresearching cognitive (de)fusion.