In computability theory the S m
n  theorem, (also called the translation lemma, parameter theorem, and the parameterization theorem) is a basic result about programming languages (and, more generally, Gödel numberings of the computable functions) (Soare 1987, Rogers 1967). It was first proved by Stephen Cole Kleene (1943). The name S m
n  comes from the occurrence of an S with subscript n and superscript m in the original formulation of the theorem (see below).

In practical terms, the theorem says that for a given programming language and positive integers m and n, there exists a particular algorithm that accepts as input the source code of a program with m + n free variables, together with m values. This algorithm generates source code that effectively substitutes the values for the first m free variables, leaving the rest of the variables free.