Strategic IT alignment is an important construct that has been the subject of considerable scholarly attention. However, a close examination of how the construct has been defined and operationalized in the literature reveals a number of limitations and inconsistencies. In particular, the construct has been defined too broadly and used loosely to account for diverse phenomena. This situation is problematic because it undermines the relevance of IT alignment research for IS scholars and practitioners. This paper reviews enduring challenges to strategic alignment research and proposes a process level conceptualization for the construct. In particular, the proposed re conceptualization meets two critical criteria for a good construct conceptualization. First, it offers a definition that is faithful to the essence of the construct domain. Second, it is framed in a manner that enables rigorous operational measurement. This paper contributes to the literature by providing a platform for future theoretical development and empirical research to address the practical IT alignment challenge facing contemporary businesses.