Report commissioned by DFID evaluation division considers the current uses and definitions of ‘Theory of Change’ (ToC). It’s purpose is to suggest a more consistent approach for DFID in applying a concept which is gaining in reputation and use within the international development community. Based on information gathered from interviews with staff from 25 different development organisations the report suggests a short list of the core elements required for any discussion centred on theory of change. The author stresses the need for ToC to be seen as an ongoing process developed alongside all phases of a programme from inception to impact evaluation and emphasises that assumptions should be made explicit within the organising framework of a project. She concludes that ToC has the potential to provide an invaluable framework for critical thinking on project implementation and evaluation.