Luke presents the ascension as the climax of his gospel. He also presents it as the most striking element in the introduction to Acts. By using these ascension accounts to form the link between the Gospel of Luke and Acts, Luke seem to indicate its significance for a proper understanding of his theology and purpose. This study wants to focus on three issues, namely, what Luke is actually describing in his ascension narratives, the significance of the "forty days" of Acts 1, and the significance Luke attaches to the ascension.