This article explores the linguistic and cognitive aspects of dialogical communication. The study considers dialogical speech as a phenomenon closely connected with human cognition, mental structures, and contextual factors. Special attention is paid to the cognitive processes of interlocutors, including presupposition, implicature, speech acts, and the formation of pragmatic meaning in dialogue. The paper outlines the theoretical foundations of dialogical communication within the framework of cognitive linguistics and conceptualizes dialogue as an interactive and dynamic process. The findings contribute to a deeper understanding of dialogical discourse and support the development of linguistic and pragmatic analysis.