The purpose of this study was to determine with whom Turkish and Danish school principals engage in reflective practice and how this interaction helps to develop them as reflective practitioners. A phenomenological approach was followed in the study. Data were collected from 37 school principals (24 from Istanbul and 13 from Copenhagen) who were serving in a variety of secondary schools (gymnasium) in Istanbul and Copenhagen during 2009-2010. The interview technique was used for data collection. The qualitative data obtained through interviews were analyzed employing the content analysis technique. According to the results of the study, school principals from both countries engage in reflective practice and develop their reflective thinking skills individually, with their colleagues/friends, mentors and administrative teams, and by participating in academic research as co-researchers. Danish principals (11/13) also engaged in reflective practice with their spouses (husband/wife/life partner/girl friend/boy friend), professional coaches, school boards, networks, and people from other sectors. The study led to the development of a conceptual framework of Principals' Levels of Reflection and Network of Reflection. Based on the findings of the study, a framework of Principals' Levels of Reflection and Network of Reflection' was proposed at the end of the study.