Niklas Luhmann referred in many respects to cybernetic principles but without declaring his own approach as a sociocybernetic one. However it is legitimate to classify Luhmann's »Theory of Social Systems« into the field of sociocybernetic approaches, even if the relationship between systems theory and cybernetics is still not clearly defined in every way, and whether Luhmann fits the cybernetic principles into his theory rather idiosyncratically and partly after some significant revisions. In my paper initially I derive the criteria which define a theory as a cybernetic one, afterwards I reconstruct Luhmann\'s critical debate on the most important theoretical problems of cybernetics and finally I sketch out Luhmanns answer to this debate, which he gives in his own concepts. As a result can be shown Luhmanns relation to the cybernetics in a twofold sense: First, the connectivity to the cybernetics is high significant for the »Theory of Social Systems«, and second, Luhmann\'s system theory as a special type of sociological thinking is integrable into the spectrum of the approaches of the »New Cybernetic«. This can be shown by discussing the principle of circularity, the concept of system and the system/environment relation and the role of information in Luhmann\'s theory.