We have taken a formal, foundational approach to problems of reasoning and learning, considering a body of knowledge to-be-acquired as a "desired behavior". Learning is, to us, determination of a "device" that models the specified behavior, precisely and perfectly. With suitable constraints on such a learning system, guidance of the learning process, selection of experiments and descriptions of the goal device can also be precise or, well-defined. Here we briefly discuss our formal approach to reasoning and learning, particularly as it is related to the fundamental issues of goal-driven learning described by Leake and Ram . We also describe some applications we have found (and hope to find) for our theory.