The purpose of this paper is to analyze the conceptual content of the notion of exception. To do this, I will describe and analyze some of its main conceptualizations formulated from the theory of law, presenting them as a discussion among law theorists who believe that the exceptions only account for a rhetorical description of the background of the norms against those who hold that It has conceptual content. I will conclude that the best way to understand what is to except a norm is as a concept that allows to clarify the acts by which the scope of the norms is reduced.