The paper presents a knowledge and belief representation system for mu
ltiple agents called MAKRS. MAKRS can represent and reason about multi
-agent knowledge and belief as well as factual knowledge of the actual
world. It can also process some axioms which are usually used to repr
esent the characteristics of each agent's knowledge and belief. MAKRS
can be used as a tool to construct knowledge bases for various applica
tions where multiple agents co-exist, and some sample knowledge bases
are constructed to demonstrate its usefulness and practicality.