This essay is about a theory of belief and a theory of belief reports formulated within the framework of DR theory. DR theory’s treatment of definite and indefinite noun phrases leads to a superior treatment of belief reports involving singular terms. But it also provides something of even greater potential benefit to a treatment of belief: a theory of how recipients recover verbally encoded information and of what form such information must take. The use of this account of verbally encoded (...) information causes a distinctive treatment of belief to emerge. I will focus here on an analysis within this framework of how beliefs arise from the acceptance of verbal information and how the process of belief formation interacts with the process of belief report interpretation. (shrink)