Synopsis: The theological reflections of Virgilio Elizondo and Gustavo Gutiérrez are examples of the ecclesial fruitfulness of the second half of the twentieth century. Following the directives of Pope John XXIII and the Second Vatican Council, Elizondo and Gutiérrez present the Gospel message in relevant terms to their own people by engaging the world as the Church of the poor. Inspired by this moment in Church history, while at the same time recognizing the plight of their people in their poor and marginal existence, Elizondo and Gutiérrez discovered a new way of doing theology by asking a specific set of questions based on their local context. By investigating where God is present in the border crossers of the southwestern United States and the poorest of the poor in Latin America, both theologians have uncovered a hermeneutical lens in rereading Scripture and deepening our understanding of ecclesial tradition. Elizondo's mestizaje and Gutiérrez's preferential option for the poor arose out of a theology of context, a theological method that takes seriously the contextual circumstances of their locale. By utilizing the common loci theologici of Scripture and tradition in conjunction with context and their own experience, Elizondo and Gutiérrez illustrate through their theologies how every group must embrace their own unique theological reflection. Endorsements: "Simon Kim has clearly delineated his goal of examining the importance of doing theology in context through a comparative analysis of the works of Gustavo Gutiérrez and Virgilio Elizondo. Then he masterfully achieves that goal through a careful exposition of the contexts, contents, intersections, and divergences of their respective theologies. . . . Gutiérrez is the founding figure of liberation theology in Latin America and arguably one of the most influential theologians of the twentieth century, while Elizondo is the premiere US Latino theologian, whose influence also stretches to all continents around the globe. Fewer readers will note at first glance that Kim has produced the most comprehensive comparative analysis of these two leading theologians to date. Since many theologians and scholars from related fields tend to conflate the theologies of Latin Americans and those of US Latinas and Latinos, this comparative analysis alone makes Kim's book a valuable contribution to contemporary theological scholarship. "Simon Kim brings out the value of the method Gutiérrez and Elizondo employed for do