Christians and Jews live side by side in our pluralistic American society. We engage one another not only in personal and social ways but also at deeper levels where ultimate values are expressed and where a theological understanding of our relationship is required. The confessional documents of the Reformed tradition are largely silent on this matter. Hence this paper has been prepared by the church as a pastoral and teaching document to provide a basis for continuing discussion within the Presbyterian community in the Unted States and to offer guidance for the occasions in which Presbyterians and Jews converse, cooperate, and enter into dialogue. What is the relationship which God intends between Christans and Jews, between Christianity and Judiasm? A theological understanding of this relationship is the subject which this paper addresses.