Deep learning provides a new avenue for image restoration, which demands a delicate balance between fine-grained details and high-level contextualized information during recovering the latent clear image. In practice, however, existing methods empirically construct encapsulated end-to-end mapping networks without deepening into the rationality, and neglect the intrinsic prior knowledge of restoration task. To solve the above problems, inspired by Taylor’s Approximations, we unfold Taylor’s Formula to construct a novel framework for image restoration. We find the main part and the derivative part of Taylor’s Approximations take the same effect as the two competing goals of high-level contextualized information and spatial details of image restoration respectively. Specifically, our framework consists of two steps, which are correspondingly responsible for the mapping and derivative functions. The former first learns the high-level contextualized information and the later combines it with the degraded input to progressively recover local high-order spatial details. Our proposed framework is orthogonal to existing methods and thus can be easily integrated with them for further improvement, and extensive experiments demonstrate the effectiveness and scalability of our proposed framework.