Various South Asian languages such as Sanskrit, Hindi, Marathi, Nepali etc. are written using Devanagari script and millions of people in world are using this script for written communication. So there is a high demand of good Devanagari ICR but it is still not available. This paper deals with theoretical analysis of Devanagari script according to recognition point of view. Some issues involved with character recognition of Devanagari script are also reported along with differentiation between Roman and Devanagari script. Some complicacies involved with the recognition of hand-printed Devanagari character using structural features are also reported. Some points of differentiation between machine-printed and hand-printed in general are also discussed.