The two key concepts, Noema and Description, originated respectively by Husserl and Russell as the basic ones of their respective philosophical movements-phenomenology and analytic philosophy, are isogenous from addressing the same problem, Brentano’s phenomenological problem. From a description-theoretical viewpoint, a noema is a familialized indefinite description that plays a role of defining. From a phenomenological viewpoint, a description brackets (epoche) the object and pays attention to the sense or meaning of a word through a Russellian treatment in logic.