 Facts, philosophers like to say, are opposed to theories and to values (cf. Rundle 1993) and are to be distinguished from things, in particular from complex objects, complexes and wholes, and from relations. They are the objects of certain mental states and acts, they make truth-bearers true and correspond to truths, they are part of the furniture of the world. Not only do philosophers oppose facts to theories and to values, they sometimes distinguish between facts which are brute and those which are not (Anscombe 1958). We present and discuss some philosophical and formal accounts of facts.