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theoretical key (plural theoretical keys)

  1. (music theory) A key signature which has eight or more sharps or seven flats. In music using twelve-tone equal temperament its pitch coincides with its enharmonic, while in most other equal temperament tunings most enharmonic equivalences between key signatures regularly go beyond simple sharps and flats.
    G-sharp major is a theoretical key with 8 sharps; in 12-tone equal temperament it is enharmonic to A-flat major, but in most other tunings, such as 31-tone equal temperament, it is a distinct key.

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