This paper presents a conceptual framework of an upper level ontology for describing linguistic web services. Such an ontology is urgently required to develop an efficient language infrastructure on which a tailored linguistic service can be realized by combining existing general linguistic services and/or recently developed community-based language resources. The ontology will serve as a semantic foundation for the descriptions of the technical components that are inevitably referred to in composite service composition. It will also facilitate the wrapper generation processes that are unavoidable when a linguistic service is incorporated into the language infrastructure. The proposed ontology states that processing resources that may utilize associated language resources, such as lexicons or corpora, are in themselves, a linguistic service. This paper also proposes a taxonomy of processing resources and static language resources and develops a sub-ontology for abstract linguistic objects, such as meaning, expression, and description.