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The theology of Numenius, which defines the first god as a principle which is totally simple, solitary and transcendent, has played a great part in the construction of the plotinian henology. If the latter, indeed, is in part the inheritor of the Middle Platonist reflections, it marks equally a real turning point in the history of Platonism. While the first principle of Numenius expresses the perfect unity of being and intellect, the One of Plotinus is « beyond Being » in an absolute manner. This difference has decisive consequences, as much on the manner of conceiving the link between the first and the second principle, as on the interpretation of the relation between the divine Intellect and its object. This article, through a study of the conception of the first principle of Plotinus and Numenius, proposes to analyse the metaphysical contribution which is represented by a principle beyond being.