Title: Double beta decay theory, in particular an ``anatomy" of the nuclear matrix elements. Abstract: There are three sets of issues to consider. First, a problem of the mechanism. If the decay is observed, how can we tell whether it is caused by the virtual exchange of a light Majorana neutrino between the participating nucleons, or by the exchange of some other, TeV mass, particle? Then there are issues related to nucleon structure, nucleon form factors, induced currents and short range correlations. And finally, the most important set, understanding nuclear structure of the ground states of participating nuclei. I will touch on all three of these sets, with emphasis on the third one.