This paper aims at developing a logical theory of perspectival epistemic attitudes. After presenting a standard framework for modeling acceptance, where the epistemic space of an agent coincides with a unique epistemic cell, more complex systems are introduced, which are characterized by the existence of many connected epistemic cells, and different possible attitudes towards a proposition, both positive and negative, are discussed. In doing that, we also propose some interesting ways in which the systems can be interpreted on well known epistemological standpoints