The superposition principle lies at the heart of many non-classical properties of quantum mechanics. Motivated by this, we introduce a rigorous resource theory framework for the quantification of superposition of a finite number of linear independent states. This theory is a generalization of resource theories of coherence. We determine the general structure of operations which do not create superposition, find a fundamental connection to unambiguous state discrimination, and propose several quantitative superposition measures. Using this theory, we show that trace decreasing operations can be completed for free which, when specialised to the theory of coherence, resolves an outstanding open question and is used to address the free probabilistic transformation between pure states. Finally, we prove that linearly independent superposition is a necessary and sufficient condition for the faithful creation of entanglement in discrete settings, establishing a strong structural connection between our theory of superposition and entanglement theory.Introduction. -During the last decades, there has been an increasing interest in quantum technologies. The main reason for this is the operational advantages of protocols or devices working in the quantum regime over those relying on classical physics. Early examples include entanglement-based quantum cryptography [1], quantum dense coding [2] and quantum teleportation [3], where entanglement is a resource which is consumed and manipulated. Therefore the detection, manipulation and quantification of entanglement was investigated, leading to the resource theory of entanglement [4]. Typical quantum resource theories (QRTs) are built by imposing an additional restriction to the laws of quantum mechanics [5][6][7]. In the case of entanglement theory, this is the restriction to local operations and classical communication (LOCC). From such a restriction, the two main ingredients of QRTs emerge: The free operations and the free states (which are LOCC and separable states in the case of entanglement theory). All states which are not free contain the resource under investigation and are considered costly. Therefore free operations must transform free states to free states, allowing for the resource to be manipulated but not freely created. Once these main ingredients are defined, a resource theory investigates the manipulation, detection, quantification and usage of the resource.In principle, not only entanglement but every property of quantum mechanics not present in classical physics could lead to an operational advantage [8,9]. This motivates the considerable interest in the rigorous quantification of nonclassicality [10][11][12][13][14][15]. The superposition principle underlies many non-classical properties of quantum mechanics including entanglement or coherence. Recently resource theories of coherence [11,16,17] and their role in fields as diverse as quantum computation [8,18,19], quantum phase discrimination [20] and quantum thermodynamics [21] attracted considerable attenti...