Semantic analysis of ´to´

´To´ is one of the most common lexemes in English (as found in 34% of the sentences in the Penn Tree Bank corpus). This paper describes the analysis of the sentences involving `to´. `To´ poses problems at lexical, syntactic and semantic level, as we need to resolve whether the phrase which is fronted by `to´ is a prepositional phrase (PP) or an infinitival clause which is a kind of inflectional phrase (IP). In case of PP, we need to locate the attachment site for it and assign the semantic relation. In case of IP, we need to resolve the empty pronominal in addition to the attachment resolution-a task essential to make the semantic analysis complete. We achieve an accuracy of about 80% in the above tasks.