Shams al-Din Muhammad b. Ashraf al-Husayni al-Samarqandi (d. 702/1303) , one of the distinguished scholars of Turkestan, was educated in the field of Maturidi school. He is a distinguished scholar who has enough knowledge to evaluate the approaches of philosophy, theology and religions related to the metaphysical realm. He also reflected the quality of wisdom in the theory of knowledge. While creating his theory of knowledge, the author evaluated different approaches related to the subject. In addition, he chose what he saw as the most accurate in line with his own knowledge or stated his own approach. In this direction, Samarqandi had formed a unique theory of knowledge, while forming the information sources within the framework of Ahl al-Sunnah data, exhibiting a general approach mostly based on Maturidi. While doing this, the author handled all the data related to the subject, made evaluations about their adequacy and inadequacy, and finally, he showed his original approach by determining his own preference and approach. In this article, the views of the kalam scholars on the subject in line with Samarqandi’s theory of knowledge are given, the author’s source is Maturidi’s theory of knowledge, and Samarqandi’s approach to the subject has been determined. Samarqandi focused on the knowledge theories of the philosophers and religious members before him, evaluated the views of the Mu’tazilites and Ahl as-Sunnah kalam scholars, and formed the theory of knowledge by displaying his own approach