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In this paper, we present a conceptual framework for indexing different aspects of visual information. Our framework unifies concepts from this literature in diverse fields such as cognitive psychology, library sciences, art, and the more recent content-based retrieval. We present multiple level structures for visual and non-visual and non- visual information. The ten-level visual structure presented provides a systematic way of indexing images based on syntax and semantics, and includes distinctions between general concept and visual concept. We define different types of relations at different levels of the visual structure, and also use a semantic information table to summarize important aspects related to an image. While the focus is on the development of a conceptual indexing structure, our aim is also to bring together the knowledge from various fields, unifying the issues that should be considered when building a …