The notion of subject matter is a key concern of contemporary philosophy of language and logic. A central task for a theory of subject matter is to characterise the notion of sentential subject matter, that is, to assign to each sentence of a given language a subject matter that may count as its subject matter. In this paper, we elaborate upon David Lewis’ account of subject matter. Lewis’ proposal is simple and elegant but lacks a satisfactory characterisation of sentential subject (...) matter. Drawing on linguistic literature on focus and on the question under discussion, we offer a neo-Lewisian account of subject matter, which retains all the virtues of Lewis’ but also includes an attractive characterisation of sentential subject matter. (shrink)