The purpose of this investigation was to assess the perceptions of coaches regarding the process of goal setting using a qualitative methodology. Participants were eight male and six female high school coaches from Midwest United States representing both team and individual sports. Results revealed that coaches employed goal setting extensively for both individual and team goals in practice and competition. In addition, many interesting findings emerged including (a) coaches tended to set both long- and short-term goals; (b) coaches only inconsistently wrote down their goals; (c) goals were both dictated by coaches and set in collaboration with players; (d) the primary function of goals was to provide direction and focus; and (e) physical, psychological, and external barriers impeded goal attainment. These findings are discussed in relation to the current empirical/theoretical goal-setting literature and suggestions for best practice by sport psychology researchers are offered.