This chapter introduces the concept of "language as dialogue" which rests on the insight that language use is always dialogically oriented. A distinction has to be made between initiative and reactive speech acts, which are functionally different speech act types. In this way, the equation of action and illocution can be overcome. The relation between action and reaction is described by the dialogic principle proper as conventional interdependence at the level of interaction. A dialogic speech act taxonomy can be derived from the superordinate purpose of coming to an understanding in dialogue. Speech acts are defined by pragmatic claims to truth and to volition which correspond to the basic mental states of belief and desire. In this way, the issue of connecting cognition and action can be settled.