Theophilus in Easton's Bible Dictionary

lover of God, a Christian, probably a Roman, to whom Luke dedicated both his Gospel (Luke 1:3) and the Acts of the Apostles (1:1). Nothing beyond this is known of him. From the fact that Luke applies to him the title "most excellent", the same title Paul uses in addressing Felix (Acts 23:26; 24:3) and Festus (26:25), it has been concluded that Theophilus was a person of rank, perhaps a Roman officer.