The rough set theory, based on the original definition of the indiscernibil
ity relation, is not useful for analysing incomplete information tables whe
re some values of attributes arc unknown. In this paper we distinguish two
different semantics for incomplete information: the "missing value" semanti
cs and the "absent value" semantics. The already known approaches, e.g. bas
ed on the tolerance relations, deal with the missing value case. We introdu
ce two generalisations of the rough sets theory to handle these situations.
The first generalisation introduces the use of a non symmetric similarity
relation in order to formalise the idea of absent value semantics. The seco
nd proposal is based on the use of valued tolerance relations. A logical an
alysis and the computational experiments show that for the valued tolerance
approach it is possible to obtain more informative approximations and deci
sion rules than using the approach based on the simple tolerance relation.