The concept of analogical reasoning refers to the successful transfer of structural similarities from a source to a target domain of knowledge. Organizational research focused exclusively on the cognitive aspects of analogical reasoning remains limited however, in its capacity to describe the function and effects of analogical reasoning within the organizational contexts where it occurs. This paper extends existing theory of analogical reasoning by drawing on the concept of practice as it has been developed by strategy-as-practice researchers. In particular, we suggest that in addition to cognition, analogical reasoning involves social structuration and embodied performance. By re-framing analogical reasoning as a strategic practice, we provide the emerging field of strategy-as-practice research with a new analytical lens through which to view the micro-level activities associated with strategizing. The paper includes an empirical case to illustrate the suggested contribution to theory, and it closes with a discussion of implications for future strategy-as-practice theory and research. © 2008.