A formulation of the kinetic theory of dilute, classical polyatomic gases is given which parallels the Waldmann development for structureless molecules. In the first section the Boltzmann equation is written in terms of the specific rates of inelastic collision processes and then the properties of these rates and those of the corresponding collision cross sections are examined. The dependence of the distribution function on the dynamical variables is discussed and the equations of change for the gas are derived. Finally, a study is made of the properties of the linearized Boltzmann collision operation. In the second section the Boltzmann equation is deduced from a rigorous statistical-mechanical point of view and discussed in terms of the basic ideas of Bogoliubov. The computationally important special case of impulsive interactions is then considered.