摘要:The present study aimed to find out the textual theme, its types in academic reading texts developed by native and non-native writers. To this end, sixteen texts from four academic reading comprehension textbooks were selected. To uncover the frequency of textual theme and its types the data were analyzed based on Halliday’s (1985, 1994, 2004) model of thematic organization. The result indicated that textual theme and its types were tackled differently by native and non-native writers. The findings showed the importance of textual theme and its types in creating cohesive text. The findings of this study are applicable in teaching reading comprehension skill.