Using a theoretical- analytical method, this study describes, analysis and criticizes the ideas relating to the religion of Nuer presented in the field of theology. Referring to Evans-Pritchard’s anthropological studies and investigating the concept, function and attributes of God, this paper tries to prove that initial Nuer believed in an innate God. In the past, many considered the notion of God as something superstitious and imaginary and ascribed its development to man’s fear. Proposing the idea of innate theology in the religion of Nuer, Pritchard compares it with civilized religions and shows that the religious concept of "theology" is not imaginary. According to Pritchard’s research findings, the theology of Nuer is complex, unique, it is identical to organized and civilized religions and it is tangled in the religious life of those who follow Nuer. Accordingly, Nuer considers God is as a moral god with such attributes like being compassionate, creative, originating of traditions, seeing, hearing, protective, the father and friend of mankind, omnipotent, omnipresent, as well as being life-giving and life-taking. He resides in a throne in heavens having the form of a heavenly spirit called "Ke’uth".