This article systematically reviews and compares the views on facts of Bertrand Russell and Jin Yuelin. Russell develops a realistic conception, his core thesis being that the world contains facts, that facts exist in the external world, and that facts should be compiled into the world catalog. Influenced by Russell and his philosophy, Jin develops a cognitivist conception, his core thesis being that facts are the given that is accepted and arranged by us, and, more specifically, that facts are our cognitive constructions based on sensory material. Thus, facts are both objective and subjective. Jin is not only a follower of Russell's philosophy, but an original philosopher, who develops a new theory of facts.