The purpose of this study is to propose an abductive learning model for writing based on theoretical exploration of “deep comprehension” as a goal of essay writing. The discourse performance needed to reach deep comprehension has been defined in previous studies as (a) processes that require learners' conscious attention, (b) processes that involve implicit knowledge transferable to long-term memory, and (c) processes that verify and elaborate the knowledge learners already have in a tentative state. The abductive perspective, together with the ideas of the “argumentative schema” and “dynamic epistemic cycle,” can explain the learner's cognitive processes in achieving deep comprehension both horizontally and longitudinally. This study presented an abductive learning model by applying several teaching and learning devices that facilitate learners in monitoring their previous learning products and revising them to reflect the new representations. Finally, the evaluation methods to measure students’ achievement through their writing outcomes and reflective journals based on the detailed phases of abductive learning procedures are discussed.