A vocabulary stores words, synonyms, word sense definitions (i.e. glosses), relations between word senses and concepts; such a vocabulary is generally referred to as the Controlled Vocabulary (CV) if choice or selections of terms are done by domain specialists. A facet is a distinct and dimensional feature of a concept or a term that allows taxonomy, ontology or controlled vocabulary to be viewed or ordered in multiple ways, rather than in a single way. The facet is also clearly de¯ned, mutually exclusive, and composed by collectively exhaustive aspects, properties or characteristics of a domain. For example, a collection of rice might be represented using a name facet, place facet etc. In our case, we build a facet for each concept considering more general concepts (broader terms), less general concepts (narrow terms) or related concepts (related terms) that is to be called concept facet (CF). We use these CF's for mapping two controlled vocabularies. This methodology is based on hidden semantic matching which is diferent from the orthodox view of matching.