There is sufficient knowledge about the theory of cognitive behavior therapy, but there is little information about identifying whether therapies trace the process of the assumed remedial cognitive change. In recent years, “sense making” has been suggested as a way of identifying cognitive change. “Sense making” refers to the understanding of information that would lead to behavioral change. However, it is unclear how therapists observe the “sense making” in clients. In this study, we interviewed 21 clinical psychologists specializing in CBT and examined the importance of “sense making” in cognitive behavior therapy. With regard to the results, we obtained reports of the observation of “sense making” in a clinical setting, as well as consideration of concrete viewpoints for observing “sense making.” Future research is needed to create an index of “sense making” usable in clinical settings.