The purpose of this work is to bring out âa computational description of idealismâ through the NSTP (Non â Spatial Thinking Process) theory. The NSTP theory is a (philosophy of mind) semi-idealistic as well as semi-dualistic theory that the material universe, where some peculiar phenomena like quantum non-locality exist in, is exclusively a group of superhuman as well as non-superhuman thinking processes existing in the form of (non-spatial physical/material) feelings (i.e. states of consciousness). In computer terminology, it regards the (material) universe as a non-spatial computer, with hardware of (non-spatial) feelings and software of superhuman as well as non-superhuman thoughts/ideas, including those of space, which is then an illusive/virtual/merely apparent entity. The mere existence of the superhuman thoughts is responsible for the empirical (i.e. a posteriori) order in the non-superhuman ones. The theory, however, accepts the possibility of the reality of space, the space where the phenomena like quantum non-locality do not exist in. The theory is constituted of 6 axioms, 1 theorem, and 3 conjectures. The key strength and novelty in the theory lies in its axiomatic/self-evident foundation, its innovative semi-idealism and semi-dualism, its idea of superhuman states of consciousness, its computational description of idealism, and, in general, its road to idealism and dualism.