Theoretical archaeology as an independent discipline does not really exist simply because each archaeological activity has its theoretical aspects regardless of how practical it is. If one declares that he is not interested in what is called theoretical archaeology but only in the “right” discovery, presentation and study of data, this in itself is a theoretical attitude with various consequences. The excavation, being the practical side of archaeology par excellence, can and has to be analyzed theoretically.The criteria for choosing the area to be excavated and the entire planning, the excavational method, the consideration or dismissal of the so-called taphonomic factors which alter the nature and modify the territorial co-ordinates of the material, all have as prerequisites a series of theoretical processes.