The short review of theoretical aspects of ultra high energy (UHE) neutrinos. The accelerator sources, such as Supernovae remnants, Gamma Ray Bursts, AGN etc are discussed. The top-down sources include Topological Defects (TDs), Superheavy Dark Matter (SHDM) and Mirror Matter. The diffuse fluxes are considered accordingly as that of cosmogenic and top-down neutrinos. Much attention is given to the cascade upper limit to the diffuse neutrino fluxes in the light of Fermi-LAT data on diffuse high energy gamma radiation. This is most general and rigorous upper limit, valid for both cosmogenic and top-down models. At present upper limits from many detectors are close to the cascade upper limit, and 5 yr IceCube upper limit will be well below it.
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