Madame Windermere's Fan is Wilde's first comedy. The theme explores the definition of upper-class society, specifically the distinction between a lady and a fallen woman. Wilde's answer is: it is difficult to tell.

Being considered a lady or a fallen woman often depends on a mere shift in perception. An untested lady might be a potential fallen woman. A woman labeled as fallen may not truly be one. In Madame Windermere's Fan, both mother and daughter find themselves trapped in this "moral ambiguity."