Relevance, one of the fundamental notions in information retrieval (IR
), has long been studied from a cognitive point of view. It is known t
hat relevance depends not only on the topic of the document and the in
formation need expressed in a query, but also on other 'situational' f
actors in the retrieval situation, such as the user's previous knowled
ge, background, intentions and so on. Formal models, on the other hand
, usually consider relevance from a system point of view, i.e. they is
olate relevance in a restricted context in which only the topic matter
s. One of the reasons for this very partial modeling is due to the ina
ppropriateness of standard formal tools for describing relevance in a
general context. This paper is an attempt to identify a more appropria
te logical framework for the modeling. Counterfactual conditional logi
c is examined with respect to the IR requirements, indicating the logi
c's high potential value for this task. A particular conditional logic
is then defined which, in comparison with previous developments on co
nditional logic, is better suited to IR. The new model gives an insigh
t into the phenomena related to the 'situational' factors of relevance
judgment which, until now, have not been considered.