We give a translation of inheritance nets to normal default
theories. To avoid discussions about sceptical and credulous
reasoning we only regard unambiguous nets but allow explicit
exception links restricting the validity of direct links.
Contrary to former translations every link will be translated
to a "hard" fact of the corresponding default theory while the
defaults only repesent the implicit assumptions made when
computing the extension of the net. The translation is sound and
complete if we restrict the deduction mechanism of default logic
appropriately