Sometimes structures or theories are formulated with different sets of primitives and yet are definitionally equivalent. In a sense, the transformations between such equivalent formulations are rather like basis transformations in linear algebra or co-ordinate transformations in geometry. Here an analogous idea is investigated. Let a relational signature P={Pi}i∈IP be given. For a set Φ={ϕi}i∈IΦ of LP-formulas, we introduce a corresponding set Q={Qi}i∈IΦ of new relation symbols and a set of explicit definitions of the Qi in terms of the ϕi. This is called a definition system, denoted dΦ. A definition system dΦ determines a \emph{translation function} τΦ:LQ→LP. Any LP-structure A can be uniquely definitionally expanded to a model A+⊨dΦ, called A+dΦ. The reduct A+dΦ to the Q-symbols is called the \emph{definitional image} DΦA of A. Likewise, a theory T in LP may be extended a definitional extension T+dΦ; the restriction of this extension T+dΦ to LQ is called the \emph{definitional image} DΦT of T. If T1 and T2 are in disjoint signatures and T1+dΦ≡T2+dΘ, we say that T1 and T2 are \emph{definitionally equivalent} (wrt the definition systems dΦ and dΘ). Some results relating these notions are given, culminating in two characterization theorems for the definitional equivalence of structures and theories