Abstract
The Egyptian years were of 365 days, counted as of the ascension to the throne of each King. This count was independent of the three seasons in which the solar year was divided, and were fixed by the agricultural needs. The first weeks of seven and eight days, originated by the lunar phases, were soon passed over by a much more regular system of months of three decades, each one fixed by the appearance of a decan. The decans were 36 stars which could be seen by periods of ten days and the year was completed with the five epagomenal days. Sirius, the first star, fixed the other beginning of the year. In spite of using two calendars, one based on de Sun and on the Moon, the other on the heliacal ascension of Sirius, the cycles of the Sun, the Moon and the Sirius were united in a unique system, a «big year», a system which neutralized the delay that the calendar had concerning the astral time of a day from four in four years, at the end of 1461 years of a Sothic period.