A reference system is a relation connecting observables and their math
ematical represententions. The principle of general relativity assures
that any sort of coordinate system can be used to describe physical p
henomena. Thus, any reference system is only a convention. There is no
absolutely true reference system. Instead, people seek for a best ref
erence system, whose meaning may differ thus need to clarify. Taking a
n example from Earth rotation, we discuss how to find such a best refe
rence system. The definition of the best system will change as scienti
fic understandings deepen and computational environments develop. Ther
efore, we can not stop improving reference systems. However, when repl
acing an existing widely-spread system, one must take great care to mi
nimize the inconvenience caused by its transition, especially the inco
nvenience which users might endure. The Standards Of Fundamental Astro
nomy (SOFA) project being conducted by the IAU WG on Astronomical Stan
dards has the opportunity to ease this troublesome task. The World Wid
e Web (WWW) will be a main device to realize the project, namely to pr
ovide working standards including reference systems to the world.