The book, entitled A Philosophical Development of the Buddhist Theory of Apoha' (with reference to Nyaya Buddhist controversy) throws a light on a Philosophical development of the Theory of Apoha. In this book, the author has tried to investigate the Philosophical reasoning behind this development. The author also has made an attempt to point out that although the principle of Apoha has been interpreted by different Buddhist philosophers in different ways, they are tied by common thread of their devotion, faith and love with the Buddhist tradition. Besides that, the book also throws a light on Nyaya-Buddhist controversy to show the importance of this controversy in the development of the theory of Apoha. The author has tried to investigate the origin and genesis of Apoha in Pre-Dinnaga Buddhist Philosophy.