What is a consistent theological meaning of the Son of Man in the Gospel of Matthew? For a suitable response, it is essential to analyze all thirty Son of Man logia in their relative literary contexts and in relationship to the gospel as a whole. Also, to bring out the uniqueness in Matthew’s portrayal of the Son of Man, a comparison with the other Synoptic Gospels aids the investigation. This work argues that the answer lies in the role of the Son of Man in the first Gospel. In Matthew, Jesus the Son of Man functions as mediator of God’s will to his genuine disciples. As the Son of Man journeys through his earthly life climaxing in his death and resurrection, Jesus mediates God’s will through his message and works and by exhibiting active obedience to his Father in the heavens. Jesus’s genuine disciples learn how to emulate the Son of Man’s character and ministry, enabling them to continue it in their future mission. At his parousia, the Son of Man will mediate God’s promised vindication and reward for his genuine disciples who have proven their fidelity to Jesus and God’s will.