The International Standard Organization(ISO) Presentation layer provides that transform the syntax of data and negotiate the Presentation contexts between two communicating systems. The Presentation context consists of abstract syntax for a specific representation of data values in Open Systems Interconnection Environment, and transfer syntax for requirements of an application for the data transfer This thesis describes a formal description language for transfer syntax. The formal description language is designed so as to describe the record format, the meaning of record value and the sequence of record. We implemented an interpreter for the language. The language and interpreter support various encoding rules. Another contex negotiation scheme is also proposed with these language and interpreter in the Presentation layer. The context negotiation scheme supports the unregistered transfer syntax in the Presentation layer. The entire experiment was done on the ISO Development Environment.