  I review the current status of measurements involving semi-tauonic $B$ meson
decay at the $B$-factories. I briefly discuss the experimental methods and
highlight the importance of background contributions especially from poorly
understood $D^{**}$ in this study. Perhaps this can also shed some light on the
discrepancy in the BaBar measurement of ratio of semi-tauonic and semi-leptonic
($e$/$\mu$) modes of $B$ decay from the Standard Model (SM) at 3.2$\sigma$. I
will also discuss one of the New Physics (NP) models that could be
experimentally sensitive in being distinguished from the Standard Model (SM).
