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The Islamic State of Iraq and al-Sham (ISIS), widely known as the Islamic State/Daesh, has supplanted al-Qaeda1 as the jihadist threat of greatest concern. ISIS ideology, rhetoric, and long-term goals are similar to al Qaeda’s, and the two groups were once formally allied. The two are now competing both for the leadership and the gist of the jihadist movement. The dispute is more than just a fight for power within the jihadist movement. However, the two organisations differ fundamentally on whom they see as their main enemy, on several Islamic doctrinal issues, which strategies and tactics to use in attacking the enemy, and which social issues and other concerns to emphasise. Al-Qaeda privileges large scale, dramatic terrorist attacks, while ISIS is focused on territorial conquest and governance. The Islamic State requires territory to remain legitimate, and a top-down structure to rule it. ISIS is indeed a pseudo-state with a conventional army. It boasts tens of thousands of fighters, holds a large territory in both Iraq and Syria, maintains extensive military capabilities, commands infrastructure and funds itself lavishly. The narrative sculpted by ISIS rests heavily on the ability to govern Muslims under the Caliphate it has proclaimed. The aim of this paper is to compare and contrast the core ISIS and al-Qaeda´s discourse, aims, strategy and tactics.