Abstract
Yama (2001) argued that the matching bias effect was an amalgam of a genuine matching effect and a set size effect. However, Evans (2002) pointed out some problems with Yama's argument. One was on the matching index used in Yama (2001). The others concerned a gap between Yama's (2001) interpretation of matching bias and Evans' (1998) recent discussions that had placed emphasis on the problem of implicit negation. I reply to these claims taking Oaksford (2002) into consideration. Further, I propose a framework connecting context, goal, utility, and relevance, and including a hierarchical structure of goals. I argue that theories of reasoning can be developed and extended with the framework.