This dissertation brings forth the theme of writing in essays, short stories and poems by Jorge Luis Borges. Our aim is to relate the perspectives therein with the theories of writing, on the one hand, and with more general reflections on language that can be brought about by the Borges’ corpus itself, on the other hand. The latter shows especially Borges’ obsession for the metaphor and related concepts (symbol, allegory and so forth). First, the study shows that, although Borges’ texts do not allow us to recognize a consistent theory about writing, they tend to destabilize a theoretically disseminated perception of writing, which emphasizes the principles of arbitrariness of sign and the ontological inferiority of written in relation to spoken language. Besides that, it shows, especially in texts in which Borges writes about the holy scriptures and the kabbalah, how the perspectives of writing and metaphor in Borges largely converge: as the author shows his interest in thinking of the writing process in its symbolic, figurative dimension, he keeps distance from the representationist, objectifying conception shown in his texts about the metaphor. Ultimately, the study shows the way Borges, in both cases, prioritizes the processes over the results: the author emphasizes the paradoxical interest on the hermeneutical procedures in spite of their impossibility of coming to a point where these could lead to stable conceptual realms.