Som, an acronym for Speculations on mind, is a speculative theory of the fundamental physiological structure and operational nature of a mind. After the essential background information and basic premises of Som are given, the theory is progressively developed to attempt to account for the manifestation of subjective feelings, awareness, consciousness, sensory and mental qualia, personness, thought and reasoning processes, memory, imagination, dreams, moods, emotions, and numerous other diverse phenomena within our own personal reality. Som has been additionally provided with a brief addendum titled, Sor, an acronym for Speculations on reality. Sor considers the question of whether or not there might be an existent, underlying, supersensible reality which is possibly causal to the subsistence of our spatiotemporal continuum, and so ourselves. If you choose to travel into and through the imaginary realms of Som and Sor, you will likely realize at the end of your journey that you have gone full circle, and so returned to exactly where you started, within yourself, but then having a new and perhaps unforeseen ability to view your personal reality in a wholly different and surprisingly practical way.