Theories of learning and theories of teaching often originate and operate independently from one another. This article attempts to contribute to the integration of the two types of theories. First, the cognitive, affective and regulative activities students use to learn are analyzed. Next, different ways in which teachers can regulate the learning and thinking activities of students are discussed, as well as the teaching strategies they can use for that aim. The third part focuses on different ways in which student-regulation and teacher-regulation of learning act upon one another. Congruence and friction between these modes of control are discussed. From this interplay implications are derived for process-oriented teaching, aimed at promoting congruence and constructive friction, avoiding destructive friction and reducing the gap between learning and teaching.