This study deals with the relationship of theology with sufizm in the sunni world begining from the middle of the 10th century until the early 11th century. In particular, the role of Ibn Furek (330-406/941-1015) in the relationship of theology with sufizm are taken into account according to his book Kitabu’l-lbana. His approaches towards this subject are examined in some details. Because the period in question is an important stage in the current discussions of the relationship of thelogy with sufizm