Ever since his innovative Contemporary Theory of Conservation (2005), Salvador Muñoz-Viñas, the Spanish paper conservator and Professor of Conservation and Restoration at the Universitat Politècnicade València, enjoys a global reputation as a theoretician of conservation. Now he has published a new volume providing an original view of cultural heritage at large. A Theory of Cultural Heritage: Beyond the Intangible offers a novel ‘taxonomy’ and ‘anatomy’ of cultural heritage.