Conceptual Modelling is a funddamental discipline in Modern Society for conceiving virtual learning environments, since it providessyntactic and semantic means to create representation structures.This paper presents a theoretic epistemological panorama of the main aspects which allow us to create an conceptual bond between the Cognitive Analysis and the Semiotics, in the context of representation structures modelling, which can vary depending on formality level, aiming to support mainly the virtual environments for Knowledge Diffusion process.