Chapter 2 provides an overview of the main ideas and principles of relevance theory. The cognitive and communicative principles of relevance are introduced, along with the notion of procedural meaning. The roles that these principles and concepts play in utterance interpretation are discussed. Attention then turns to reference with an overview of Wilson’s (1992) relevance-based account. The importance of the role of accessibility of context and referents in understanding the process of reference resolution is highlighted. Focus then turns to the cognitive process of referring itself. The act of resolving reference is presented as the process of mapping argument slots in the logical form of an utterance onto conceptual files. Referring expressions are a means by which a speaker can guide a hearer in this process. That is, they are procedural in nature. As with other interpretive processes, reference resolution is driven by the presumption of optimal relevance. The processes of mapping an argument slot onto a conceptual file and enriching that conceptual file are driven from the bottom-up by the semantics of the verb and constrained from the top-down by considerations of relevance.