This paper will focus on what is perhaps the most characteristic doctrine of Numenius: that which taking into account what is said in the Second Letter attributed to Plato, affirms the existence of three gods. By analyzing some preserved fragments, I try to offer an overview of numenian theology to thereby specify the particularity of Numenius’ thought in the context of Platonism of his time, fact that makes him one of the most relevant predecessors of Plotinus’s system.