Lonergan`s method for investigating theology consists mainly in its 8 Functional Specialties (Research, Interpretation, History, Dialectic, Foundations, Doctrines. Systematics, & Communications). They base themselves upon the Transcendental Method containing 4 Transcendental Precepts (Be Attentive, Be Intelligent, Be Reasonable, Be Responsible). They in turn are founded upon the 4 Transcendental Operations of human cognitional structure (Experience, Understanding, Judgment, & Decision). To clarify the connections among Theological Method, Transcendental Method, and Cognitional Structure as appropriated by Bernard Lonergan, this article is divided into 5 sections:I.A Survey on Lonergan`s Theological MethodII. The Cognitional Theory as Implied in Lonergan`s Method in TheologyIII. The Transcendental Method as Implied in Lonergan`s Cognitional TheoryIV. Transcendental Method as Methodology of PhilosophyV. Questions & Answers The first section makes a reflection on each of the 8 Functional Specialties, and attempts to show that these Specialties can be placed within 4 cognitional levels in the manner as shown in the following diagram:ORATIONE OBLIQUE ORATION RECTA TRANSCENDENTAL OPERATIONS4 Dialectic………….......5 Foundations…………Decision (4)3 History…….…………6 Doctrines…………….Judgment (3)2 Interpretation…..…….7 Systematic…………...Understanding (2)1 Research……….…….8 Communications…..…Experience (1)The second section makes an analysis of Lonergan`s Cognitional Theory which can be summarized by the following diagram:Cognitional Levels Empirical Level Intellectual Level Rational Level Responsible LevelFaculties Sensitivity Intelligence Reasonableness ResponsibilityIntending Process Experience Understanding Judgment DecisionObjects Intended The Sensible(the Beautiful) The Intelligible(the One) The Real(the True) The Value(the Good)Consciousness Empirical Consciousness Intelligent Consciousness Rational Consciousness Rational Self-Consciousness The third section emphasizes that human cognitional process itself already contains a method f knowing, named Transcendental Method, which can be applied to any field of knowledge. Transcendental Method may be defined as a method of investigation derived from a conscious positive application of human cognitional operations. Such a method consists of 4 main Transcendental Precepts, namely, Be Attentive, Be Intelligent, Be Reasonable, and Be Responsible, basing themselves upon the 4 main Transcendental Operations of Experience, Understanding. Judgment, and Decision. Various functions of the Transcendental Method is also discussed. The fourth section stresses the fact that Transcendental Method is a methodology of philosophy. First, it is because Transcendental Method is the most fundamental method of all methods, a methodology to be sought by philosophy. Secondly, to talk of Transcendental Method is to be involved with such topics as one`s cognitional structure, one`s subjectivity, and objects to be known. All these topics are basic philosophical themes from epistemology, philosophical psychology, and metaphysics. The search for a fundamental methodology cannot be separated from the concrete contents discussed by philosophy. The last section is devoted to a series of questions and answers which can be classified into 3 divisions, namely, problems (i) concerning Lonergan`s Cognitional Theory, (ii) concerning Transcendental Method as philosophical methodology, and (iii) concerning Method in Theology.