An information source value is perceived
differently by different agents. In this paper, we present a new knowledge representation structure, termed as soft information set (SIS), to provide a parameterized representation of the information values, as perceived by an agent. The properties of SIS are investigated and the
notion of relations in SIS is devised. SIS has potential to facilitate multi-criteria decision making (MCDM) under uncertainty, involving different information source values and agents. Its usefulness as a uncertainty representation
tool in MCDM is illustrated through case-studies.