A theory of relations is presented that provides a detailed account of the logical structure of relational complexes. The theory draws a sharp distinction between relational complexes and relational states. A salient difference is that relational complexes belong to exactly one relation, whereas relational states may be shared by different relations. Relational complexes are conceived as structured perspectives on states ‘out there’ in reality. It is argued that only relational complexes have occurrences of objects, and that different complexes of the (...) same relation may correspond to the same state. (shrink)