Edgar Allan Poe's Theory of Literature considers the core ideas of the Boston native about what he conceives of this art of language. Without being articulated as a treatise, its formulations contain elements that give meaning to literary knowledge from the other side, from that position where the critic and essayist examines what underlies the composition of this linguistic form that opens the expression of colloquial language. to insert ourselves into a new space in the word.In the case of Allan Poe, he elaborates some of his ideas taking his own composition as a reason for analysis, as he does with the poem The Raven where he breaks down step by step the creative strategies he used in his text. For the American author there are fundamental notions that writing must contain, formulating them with a critical sense. And although it does not do so with academic rigor or philosophical conceptual refinement, there is in its statements, theses and principles that serve as a basis for understanding what exists in literary creation.