Abstract
This paper briefly reviews the role that theory plays in organizing and guiding social work practice. Its major focus is on the specification and legitimation of important functions that social work practice assumes in the testing and developing of theory. The theory development functions are identified as theory reformulation, the redirecting of theory and the generation of new theory. Recognition is given to the selective utilization of theory derived from social science contexts but a greater emphasis is placed on developing theory directly from social work practice contexts.