Summary: Theory questions and issues arising at SCES '94

I summarize some of the key questions to have emerged during the 1994 conference on "Strongly Correlated Electron Systems", held in Amsterdam, August 1994. Issues addressed include: Hunds rule interactions and how they renormalize; the Luttinger sum rule and metamagnetism; heavy fermion insulators, the nature of the charge gap, spectral weigth transfer in the optical conductivity; non-Fermi liquid behavior in transition and heavy fermion metals; order parameter symmetry and the unusual nature of quasiparticle excitations in heavy fermion superconductors.