Top-level ontologies play an important role in the construction and integration of domain ontologies, providing a well-founded reference model that can be shared across knowledge domains. While most efforts in ontology matching have been particularly dedicated to domain ontologies, the problem of matching domain and top-level ontologies has been addressed to a lesser extent. This is a challenging task, specially due to the different levels of abstraction of these ontologies. In this paper, we present a comprehensive analysis of the alignments between one domain ontology from the OAEI Conference track and three well known top-level ontologies (DOLCE, GFO and SUMO), as generated by a set of matching tools. A discussion of the problem is presented on the basis of the alignments generated by the tools, compared to the analysis of three evaluators. This study provides insights for improving matching tools to better deal with this particular task
