Although it is premature to comment on what Lonergan has to say about theology because his work on theological method has not been completed, still enough material is available to suggest a basic scheme in terms of which his view of theology can be traced. As this writer sees it, there are two central ideas upon which Lonergan's thinking develops. First, the subject, and here we must consider the subject as subject and the notion of horizon; second time around we should discuss the subject as theologian and the theologian's horizon. Secondly, we should treat Lonergan's conception of science, how theology arises among the sciences, and the relation of the sciences to one another and to theology. We should also turn to the relation Lonergan sees between theology and modern culture. But Lonergan attaches great importance to the methodology used to arrive at an understanding of the subject and wants to disclose what should be going on when theologians are engaged in theology; and so we must begin by examining what the so-called ‘transcendental method’ is and conclude by suggesting what theological method is.