This paper presents the reflections of the Working Group of which the tasks were to examine the non-rigid Earth nutation theory. To this aim, six different levels have been identified: Level 1 concerns the input model (giving profiles of the Earth's density and theological properties) for the calculation of the Earth's transfer function of Level 2; Level 2 concerns the integration inside the Earth in order to obtain the Earth's transfer function for the nutations at different frequencies; Level 3 concerns the rigid Earth nutations; Level 4 examines the convolution (products in the frequency domain) between the Earth's nutation transfer function obtained in Level 2, and the rigid Earth nutation (obtained in Level 3). This is for an Earth without ocean and atmosphere; Level 5 concerns the effects of the atmosphere and the oceans on the precession, obliquity rate, and nutations; Level 6 concerns the comparison with the VLBI observations, of the theoretical results obtained in Level 4, corrected for the effects obtained in Level 5. Each level is discussed at the state of the art of the developments.