Gamma-ray bursts (GRBs) are ideal probes of the epoch of the first stars and galaxies. We review the recent theoretical understanding of the formation and evolution of the first (so-called Population III) stars, in light of their viability of providing GRB progenitors. We proceed to discuss possible unique observational signatures of such bursts, based on the current formation scenario of long GRBs. These include signatures related to the prompt emission mechanism, as well as to the afterglow radiation, where the surrounding intergalactic medium might imprint a telltale absorption spectrum. We emphasize important remaining uncertainties in our emerging theoretical framework.

27 pages, 5 figures, an output from ISSI-BJ Workshop on Gamma-Ray Bursts: a tool to explore the young Universe, accepted for publication in Space Science Reviews