At the heart of natural language processing is the understanding of context dependent meanings. This paper presents a preliminary model of formal contexts based on situation theory. It also gives a worked-out example to show the use of contexts in lifting, i.e., how propositions holding in a particular context transform when they are moved to another context. This is useful in NLP applications where preserving meaning is a desideratum. The reader is referred to Akman and Surav (1996) for a

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... r appreciation of formal contexts. There is little overlap between that survey and the present paper. A preliminary version of this paper has appeared as Surav and Akman (1995). Also see Akman and Surav (1995) for related ideas on contexts and situation theory.