In several manuscripts, written between 1894 and 1897, Twardowski developed a new theory of judgement with two types of judgement: existential and relational judgements. In Zur Lehre he tried to stay within a Brentanian framework, although he introduced the distinction between content and object in the theory of judgement. The introduction of this distinction forced Twardowski to revise further Brentano'stheory.His changes concerned judgements about relations and about non-present objects. The latter are considered special cases of relational judgements. The existential judgements are analysed in a Brentanian way; whereas relational judgements are analysed in a Brentanian way only as far as the act is concerned, but not when it comes to the object: the object of a relational judgement is a relationship. With this notion of relationship Twardowski comes close to introducing a concept of state of affairs for the object of (relational) judgements.