Abstract: In Tahiti in 1898, Gauguin wrote a series of pages which he entitled The Catholic Church and Modern Times. In 1902, shortly before his death, he took up this manuscript, giving it a new title, The Modern Spirit and Catholicism, partially modified its content, and robed the manuscript in a magnificent cover. These draft pages testify to the emergence of a structured theological thought and shed new light on the evolution of Gauguin's art. They deserve to be published.