Abstract: This chapter discusses speakers’ conceptions of reported entities as evident in reporting practices. Pragmatic analyses will be offered to explain the diversity of permissible reporting practices. Several candidate theses on speakers’ conceptions of reported entities will be introduced. The possibility that there can be a unified analysis of direct and indirect reporting practices will be considered. Barriers to this unification will be discussed with an emphasis on the cognitive abilities speakers use in discerning the entities referred to in reporting (...) contexts. (shrink)