This chapter presents a theory of texts often used in Scandinavian “sakprosa” research. In the chapter, the constitutive features of any text are presented. It is shown how the text as a cultural artefact has the quality of and at the same time being a unique utterance and instantiating a text norm. In the text theory presented, text is part of a text culture, to which other text sharing similar norms belong. Thus, a “text” is conceived as an utterance that competent participants in a specific cultural time and space assign a certain cultural value.