THIS ARTICLE PRESENTS A THEORY OF REFERENCE AS AN INTENTIONAL ACT, INDEPENDENT OF THE METAPHYSICAL ASSUMPTION OF THE EXISTENCE OF A REAL (AND COMMON) WORLD. ACCORDING TO THE THEORY, SPEAKERS REFER TO ENTITIES IN THEIR COGNITIVE SPACES. DIFFERENT SPEAKERS HAVE DIFFERENT SPACES, WHICH AT ANY GIVEN TIME MIRROR THEIR BELIEF-SYSTEMS AT THAT TIME. OBJECTS IN COGNITIVE SPACES ARE DISTINGUISHED FROM IDEAS, "SINNE", AND MEINONGIAN NON-EXISTENTS, AND SEVERAL DIFFICULTIES OF THE THEORY ARE DISCUSSED: AMONG THEM, HOW TO HANDLE COMMUNICATION AND TRUTH.