One, doubtless a Christian, to whom Luke addressed his Gospel and the Acts of the Apostles. The word translated “most excellent” is κράτιστος the same that is applied to governors of provinces, as to Felix and Festus as “most noble.” Nothing further is known of Theophilus (Luke 1:3; Acts 1:1: Compare Acts 23:26; Acts 24:3; Acts 26:25).