Abstract : The aim of this paper is to show that it is possible to go beyond the partition resulting from syntactic categorisation and to analyse so, whether it be labelled a “conjunct”, a “conjunction”, an “intensifier”, a “process adverb” or a “pro-form”, as the marker of a single, unique operation. This is achieved by associating the concept of anaphora with that of qualitative delimitation - such as defined within the theoretical framework developed by Antoine Culioli - which, incidentally, makes it possible to account for the differential value that appears to be the common denominator of all the different uses of so.