This study is devoted to a critical examination of the architectural structure and sculpture of the church of San Cayetano de La Valenciana in Guanajuato, Mexico, concentrating on the ornamentation of the exterior portals and the interior altar retables. This paper traces the development of the Churrigueresque phase within the Baroque period of Mexican religious architecture and analyzes specific application of this style to the church of La Valenciana. Stylistic and iconographic components are discussed and a review of significant literature on this subject is included.