When “Depersonlisation”, “Dissociation of Sensibility” and “Objective Correlative” ideas are given prior importance to creation of poetry by T.S.Eliot, there emerges a school of thought that supports individualistic reader-oriented responses allowing “associations”, “feelings” and “memories” of the reader to play the key role in interpreting a literary work. While Eliot prescribes correlation of objectivity, the reader response theorists applies subjectivity. On one side, the importance is levied so highly on the creator of poetry to express with historic value and contemporary relevance, the other side focuses on the individual reader to evaluate the poems with personal relevance. So, with the readers given so much liberty whether the works so meticulously carved with value will have its effect on the reader is a question. This paper interprets and analyses the poem, “The Naming of Cats” in a reader oriented approach and attempts to the greatness of T.S.Eliot.