This paper proposes a formal framework for the cognitive relation understood as an ordered pair with the cognitive subject and object of cognition as its members. The cognitive subject is represented as consisting of a language, conequence relation and a stock of accepted theories, and the object as a model of those theories. This language allows a simple formulation of the realism/anti-realism controversy. In particular, Tarski’s undefinability theorem gives a philosophical argument for realism in epistemology.