The Transient HIgh-Energy Sky and Early Universe Surveyor (THESEUS) is a mission concept developed by a large European collaboration under study by ESA since 2018 and currently one of the three candidate M7 mission for a launch in mid '30s. THESEUS aims at fully exploiting Gamma-Ray Bursts for investigating the early Universe and as key phenomena for multi-messenger astrophysics. By providing an unprecedented combination of X-/gamma-ray monitors, on-board IR telescope and spacecraft autonomous fast slewing capabilities, THESEUS would be a wonderful machines for the detection, multi-wavelength characterization and redshift measurement of any kind of GRBs and many classes of X-ray transients, including high-redshift GRBs for cosmology (pop-III stars, cosmic reionization, SFR and metallicity evolution up to the "cosmic dawn") and electromagnetic counterparts to sources of gravitational waves, especially short GRBs, possible soft X-ray emission and KN emission from NS-NS / NS-BH mergers. THESEUS would thus provide an ideal synergy with the very large astronomical facilities of the future working in the e.m. (e.g., ELT, CTA, SKA, Athena) and multi-messenger (e.g., Einstein Telescope, Cosmic Explorer, km3NET).