At first sight the Theory of Computation i) relies on a kind of mathematics based on the notion of potential infinity; ii) its theoretical organization is irreducible to an axiomatic one; rather it is organized in order to solve a problem: “What is a computation?”; iii) it makes essential use of doubly negated propositions of non-classical logic, in particular in the word expressions of the Church-Turing’s thesis; iv) its arguments include ad absurdum proofs. Under such aspects, it is like many other scientific theories, in particular the first theories of both mechanical machines and heat machines. A more accurate examination of Theory of Computation shows a difference from the above mentioned theories in its essentially including an odd notion, “thesis”, to which no theorem corresponds. On the other hand, arguments of each of the other theories conclude a doubly negative predicate which then, by applying the inverse translation of the ‘negative one’, is translated into the corresponding affirmative predicate. By also taking into account three criticisms to the current Theory of Computation a rational re-formulation of it is sketched out; to Turing-Church thesis of the usual theory corresponds a similar proposition, yet connecting physical total computation functions with constructive mathematical total computation functions.