The Beurling’s Theorem characterizes the invariant subspaces of the shift operator on the Hardy space. The shift operator is a special case of Toeplitz operators with inner symbols, that is, the symbols that are inner functions. However, the invariant subspaces of Toeplitz operators with inner symbols were not characterized until now. In this paper we give a complete description of invariant subspaces of Toeplitz operators with inner symbols.