In this document, we describe computational semantic lexicons and provide methodologies, along with guidelines, to acquire them. This document is the result of many y ears of theoretical investigation on the structure of a computational lexicon entry for Natural Language Processing, within a knowledge-based framework, and of a more recent massive e ort in the actual building of computational semantic lexicons for Spanish, English and Chinese. These lexicons have been developed within MikroKosmos, a machine translation (MT) system based on deep-meaning analysis and generation.