This paper presents and discusses the theoretical assumptions underlying a projected ideal general-purpose dictionary. After Section 1 and some scenesetting remarks, which include a working definition of the ideal dictionary, in Section 2 the principles of modern lexicography will be concisely explained. In Section 3 the theoretical framework of the ideal dictionary will be developed in three parts dealing with its general characterization, its typological identification and a prototype specification of the ideal dictionary. By way of conclusion, in Section 4 a recapitulation of the theoretical foundation of the ideal dictionary will be accompanied by a short overview of the perspectives of its practical implementation.Key words: ideal general-purpose dictionary, modern lexicography, general characterization, typological identification, prototype specification * E-mail address: tvrtko.prcic@gmail.com 1 To Sir, on his 85th birthday, and many more to come, in my profound gratitude for his being so motivating and obliging an MA and PhD adviser, a dedicated teacher and mentor, and a true friend for over three decades.