The paper discusses a top-down approach to model soccer knowledge, as it can be found in soccer theory books. The goal is to model soccer strategies and tactics in a way that they are usable for multiple RoboCup soccer leagues, i.e. for different hardware platforms. We investigate if and how soccer theory can be formalized such that specification and execution is possible. The advantage : theory abstracts from hardware and from specific situations in leagues. We introduce basic primitives compliant with the terminology known in soccer discuss an example on an abstract level and formalize it. We then consider aspects of different RoboCup leagues in a case study and examine how examples can be instantiated in three different leagues. 1 Motivation Thinking about the goal of the RoboCup community “to beat the human soccer champion by the year 2050” we start thinking about the human way of playing soccer. Talking to real experts in that field revealed that strategy and tactics play a...