In machine translation (MT) dierent levels of representation can be used to translate a source language sentence onto its target language equivalent. These levels have to be relatedto each other. This paper describes a declarativeformalismon the basis of term-rewriting, which maps one representation onto an equivalent adjacent one. The dierent levels (e.g. represented by derivational trees, feature structures or expressions of a knowledge representation language) can be represented as rst order terms, which are generated by signatures. The equivalences between them are stated as axioms, which are directed to form a non-con
uent and terminating term-rewritesystem. A completeand coherent algorithm has been developed, which interprets these systems and is able to handle default rules.