This paper proposes that the concept of the modified ‘theme’ can include all of the syntactic surplus constituents and established theme. These two classes of expressions share the grammatical status of independent constituent and pragmatic relation of topic-comment. Furthermore, these can be categorized into the modified theme. The defining feature that a theme must be a bare NP is no longer important in the concept of the modified theme. Thereby the differences between syntactic surplus constituent and the established theme function as the criteria that subclass the modified theme. Eventually, my new proposal dispenses with the confusion of syntax with pragmatics that occurs in the concept of the syntactic topic.