The Theory of Sampling (TOS) has made remarkable strides and has witnessed a suite of achievements over its ~65-year history; especially in the last 15 years, since organised work began for the erstwhile fragmented sampling community (2003). Theory and practice have been very well exposed and disseminated, as witnessed in the successful series of the World Conference on Sampling and Blending (WCSB) events and other dedicated sampling and mining conferences in Australia and South Africa. At this WCSB8 occasion we fittingly devote a section of our conference to celebrate the life and monumental achievement of Pierre Gy, the originator of the Theory of Sampling; a special issue of TOS Forum was recently published to the same purpose. But TOS is most emphatically not a finished work.Here I try to look into the future with a personal view: TOS - what's next? Commensurate with this objective there is offered some out-of-the-box thinking. The purpose is to try to zoom in on probable additional future aspects of TOS and its application compared to the first 15 years of our common journey. There are bound to be lacunae here-and-there across the vast application horizon delineated, which is as it should be, as this lecture is meant to initiate a broad(er) debate - and readers may agree with all, parts, or none of the topics presented. All is well that furthers this debate.CITATION:Esbensen, K H, 2017. Theory of Sampling - what's next?, in Proceedings Eighth World Conference on Sampling and Blending , pp 29-38 (The Australasian Institute of Mining and Metallurgy: Melbourne).