 It can be argued that Kaplan’s concept of content fits in with Grice’s theory of conversation. For the purposes of formal semantics and logic, the context (in Kaplan’s sense) can be taken as given. Kaplan treats both the sentence and the context as abstract objects, and all of the rules of interpretation are suitably deductive. Pragmatics begins when we apply Kaplan’s theory to utterances. Semantics and near-side pragmatics resolve reference, and so what proposition is expressed, that is, what is said, by an utterance involving the use of a sentence in a context. Then Grice’s theory of conversation, and the Austin-Searle theory of speech acts, takes over to tell us what else the speaker has implicated by saying what she did, and what else she has accomplished in or by saying what she did.