The aim of this paper is to highlight certain dilemmas in attempts to define taboo. The solution is not simple, in spite of the rich ethnological, sociological and anthropological traditions, on which these efforts rely. It is necessary to decide on the direction of analysis, before commencing the analysis of the dilemmas that are connected with attempts to classify taboo. The most problematic direction would appear to be that which understands taboo as a category of the sacred. Thus, it is necessary to deal with two unknown factors at the very beginning, with taboo on the one hand and with the sacred on the other. It is therefore appropriate to begin with a summary of both concepts.