This descriptive qualitative study aims to investigate students’ paraphrased texts based on Keck’s Paraphrase Taxonomy (2006) and on McInnis’ level of paraphrase appropriateness (2009), and to explore their perceptions toward paraphrasing. Fifty nine students from English Language Education Study Program of UNP academic year 2017 were selected to participate in this study and were committed to do a paraphrasing task expecting them to paraphrase 4 separate sentences of one author.