In this Chapter we shall present a brief account of static and dynamic theory for smectic C liquid crystals based upon the nonlinear continuum theory proposed in 1991 by Leslie, Stewart and Nakagawa [173]. This continuum theory originates from concepts similar to those discussed in Chapters 2 and 4 for nematic liquid crystals and many of the results and ideas for smectic C liquid crystal theory are analogous extensions of those employed in nematic theory.