This study aims to find out the learning difficulties experienced by students in learning Arabic language in MAN III Sleman as well as the teacher's strategies to overcome those learning difficulties. Furthermore, it also seeks toasses the effectiveness of the teachers’ strategies in overcoming the learning difficulties. This study employs a descriptive qualitative approach. Data are collection through observation, interviews and documentation. The data analysis technique used is descriptive analysis which consists of data reduction and data display. The results of this study reveal several learning difficulties experienced by the students in learning Arabic language in MAN III Sleman, including lack of understanding of the sound/ashwat, word order/mufrodat, grammar/qowa'id, lack of concentration, boredom during learning, lack of interest in learning Arabic and the teacher's attitude is not friendly. In order to overcome these difficulties, the teacher employs the following strategies; students are required to memorize 15 new vocabularies every day, teaching a difficult subject more than once, ice breaking, using a variety of media, motivating the students, conducting selfevaluation. These strategies are considered effective in overcoming the learning difficulties in learning Arabic of the students in MAN III Sleman.