The paper presents a knowledge and belief representation system for multiple agents called MAKRS. MAKRS can represent and reason about multi-agent knowledge and belief as well as factual knowledge of the actual world. It can also process some axioms which are usually used to represent the characteristics of each agent's knowledge and belief. MAKRS can be used as a tool to construct knowledge bases for various applications where multiple agents co-exist, and some sample knowledge bases are constructed to demonstrate its usefulness and practicality.