This book offers a comparative study and assignment of theta roles in Urdu-Hindi and English from the point of view of Chomsky (1981, 1995). It highlights the similarity and difference between the languages with a view to the application of theta roles in the challenging areas of Natural Language Processing such as Semantic Analysis, Semantic Role Labeling, Word-Sense Disambiguation, Anaphora Detection and Sentiment Analysis. This comprehensive book may also be useful in language teaching in so far as the well-formed sentences of English are concerned.