In one variation of this scheme, the class of sets is the union of the entire tower of Grothendieck universes. (This is necessarily a proper class, but each Grothendieck universe is a set because it is an element of some larger Grothendieck universe.) However, one does not work directly with the "category of all sets". Instead, theorems are expressed in terms of the category Set"U" whose objects are the elements of a sufficiently large Grothendieck universe "U", and are then shown not to depend on the particular choice of "U". As a foundation for category theory, this approach is well matched to a system like Tarski–Grothendieck set theory in which one cannot reason directly about proper classes; its principal disadvantage is that a theorem can be true of all Set"U" but not of Set.