Non-monotonic reasoning typically deals with three kinds of knowledge. Facts are meant to describe immutable statements of the environment. Rules define relationships among elements. Lastly, an ordering among the rules, in the form of a superiority relation, establishes the relative strength of rules. To revise a non-monotonic theory, we can change either one of these three elements. We prove that the problem of revising a non-monotonic theory by only changing the superiority relation is a NP-complete problem.NICTA is funded by the Australian Government as represented by the Department of Communications and the Australian Research Council through the ICT Centre of Excellence program.