Abstract: The essay begins by providing important background information about the essential general characteristics of Matthew’s Gospel related to authorship, motivations, and audience. Then it proceeds to closely examine some of the central features of its literary structure by identifying and addressing the interplay of its core motifs such as antagonistic religious authorities and Satanic forces, among others. The focus on theological motifs represents an effort to determine whether Matthew’s narrative was simply a slapdash stylistic modification of Mark’s Gospel, or unique in its own right. Particular attention is subsequently devoted to one of Matthew’s core theological organizational themes, ‘Kingdom of Heaven’, with the aim of examining to what extent it may improve understanding of important aspects of the Christian doctrine he wanted to emphasize. Matthew’s ‘Kingdom of Heaven’ is then contrasted with the ‘Kingdom of God’ concept to note similarities and differences, if any. After reviewing how the kingdom of heaven motif runs through all of Matthew’s five great discourses (Sermon on the Mount, mission, parables, church discipline, and End-Times), the essay concludes by suggesting that Matthew’s concept is radically different from the ’Kingdom of God’ concept employed in much of contemporary biblical scholarship especially in the heavy emphasis upon its spiritual dimensions.