Linguists, including computational linguists, have always been fond of talking about trees. In this paper, we outline a theory of linguistic structure which talks about talking about trees; we call this theory Description theory (D-theory). While important issues must be resolved before a complete picture of D-theory emerges (and also before we can build programs which utilize it), we believe that this theory will ultimately provide a framework for explaining the syntax and semantics of natural language in a manner which is intrinsically computational. .