<b>Understanding Comparative Literature</b> This paper tries to unveil the secrets of comparative literature and to simplify the codes of conduct in it. The tools and different aspects of CL are tried to be discovered here. The modus operandi of CL and the role of language and of course the function of translation is mentioned here. Here, attempts have been taken to enlighten on the Dhvani Theory with respect to the Reader Response Theory of the West. Attempts have also been made to prove that CL may also be taken with a special reference to the reader response theory which will give a better and new result. Julia Kristeva’s theory has also been taken into account with respect to comparative study of the texts. Comparative Literature, Visva Sahitya, Welt literature, Rasa, Dhvani, Deconstruction 953-968 Issue-6 Volume-1 Santosh Kumar Nayak