Recent logic and linguistic literature suggest that certain forms of denial cannot be reduced to a simple assertion of negation. In particular, the existence of mathematical and empirical conjectures offers a basis for refuting Frege’s thesis of equivalence between denial and assertion of negation. Following this line of thought we develop a formal framework with two primitive illocutionary operators for assertion and denial, where denial is not a simple negation of assertion. We introduce a semantics for the operators mentioned above. (...) Finally, we discuss the relations between asserted and denied contents. (shrink)