We describe the relation between coherence and foundations approaches to belief change in terms of a correspondence between epistemic entrenchment relations(Gärdenfors and Makinson, 1988; Rott, 1992) and dependence consequence relations from Bochman (1999, 2000a).The general conclusion of the study is that dependence consequence relations are sufficiently expressive to subsume the notion of an epistemic entrenchment and its generalizations.