Much has been written about Wilfred Cantwell Smith's account of the nature of religion, particularly by those who, broadly speaking, may be called Religionswissenschaftler. Surprisingly little, though, has been written about his theology. In part at least, this can be attributed to the incipience of his theological thought within the broad parameters of his studies of religion. Theological ideas have been more imbedded in the wealth of materials aimed at the elucidation of the nature of belief, faith, religious truth, and cumulative tradition than presented in any overt and systematic way. But the recent appearance of the third volume of his trilogy, Towards a World Theology, enables us to concentrate more directly on his theological thought and, in light of this, to reflect upon the theological nuances of his earlier work.