This paper explores the conceptual dimension in theory acceptance, throws light on the notion of coherence between theories, and emphasizes the role of coherence between theories in theory acceptance. It is important, however, to recognize that the empirical-conceptual distinction, like most other distinctions in philosophy, is only pragmatic because purely empirical or conceptual notions in science are rare. That is, the term ‘conceptual’ is actually used in the sense of ‘mostly conceptual’, and the term ‘empirical’ signifies what is predominantly empirical. Yet it is useful in many contexts to speak of conceptual and empirical merits of theories separately. Among the commonly discussed conceptual merits of a theory are internal consistency, simplicity, comprehensiveness, and coherence with existing theories. Empirical merits include accommodating known evidence and passing experimental tests. The focus of this paper is coherence between theories.