ELAN implements computational systems, a concept that combines two first class entities: rewrite rules and rewriting strategies. ELAN can be used either as a logical framework or to describe and execute deterministic as well as non-deterministic rule based processes. With the general goal to make precise a rewriting logic based semantics of ELAN, this paper has three contributions: a presentation of the concepts of rules and strategies available in ELAN, an expression of rewrite rules with matching conditions in conditional rewriting logic, and finally an enrichment mechanism of a rewrite theory into a strategy theory in conditional rewriting logic.