transformation 1 “Alice” is a word 2 ‘A’ :: ‘l’ :: ‘i’ :: ‘c’ :: ‘e’ is a word 3 eeh :: el :: ai :: si :: ee is a word 4 ee ::r si ::r ai ::r el ::r eeh is a word By this transformation, Davidson argues that the description theory does not capture picture-like property of quotation. However, our goal is to create a semantic theory of quotation, not a mere syntactic paraphrase. Therefore, as long as the semantic value of a quoted expression retains its structure of the quoted expression, the theory is justified.