In the author’s Ph.D. dissertation she aimed at analyzing certain different approaches to poetry translation. Besides, in order to establish specific connections between translation theory concepts and actual poetry translation, the translations into Spanish of a great poem were thoroughly studied. The poem chosen was Paul Valéry's Le Cimetière Marin, a poem with many special features which has been much translated into Spanish. Using a corpus of over 30 translations (and forewords), the author conducted a contrastive analysis in order to attempt to develop a theory of poetry translation. This paper aims at presenting the results of this study in connection with translation procedures and poetry translation.