The purpose of this paper is to introduce a dialectical theory for plan synthesis based on a multi-agent approach. This approach is a promising way to devise systems based on agent planners in which the production of a global shared plan is obtained by conjecture/refutation cycles. Contrary to classical approaches, our contribution relies on agents’ dialectical reasoning: in order to take into account the partial knowledge and the heterogeneous skills of the agents, we propose to consider the planning problem as a defeasible reasoning where agents exchange proposals and counter-proposals and are able to conjecture i.e., formulate plan steps based on hypothetical states of the world. The dialogue between agents is a joint investigation process allowing agents to progressively prune objections, solve conjectures and elaborate solutions step by step.