This paper analyzes P. de Urte's lexicographical principles and practices in his Dictionarium Latino-Cantabricum (early 18th century) and in the vocabulary section from his work Grammaire Cantabrique Basque. Specifically, this research shows the weaknesses of the criticisms made on de Urte's works as well as the parallelism between the ideas underlyng these two works and those of other European and Basque lexicographical studies (cf. Pouvreau, Harriet, Larramendi).