This paper is concerned with the treatment of anaphoric phenomena in a semantically based transformation grammar. It is argued that account of anaphora in terms of coreference are no better than accounts in terms of identical NPs; instead, it is proposed that a unified account of anaphora, which covers both quantified and unquantified NPs, may be given in terms of identity of bound variables within a system that employs the device of abstraction operators. (Author)