In the paper I present and discuss a development of Lewis comparative similarity semantics for conditional logic based on a material or algorithmic definition of the similarity relation between possible worlds. Four conditionals are defined: conceptual, physical, actual and contingent implication, the first, second and third corresponding to Lewis ’ VW logic, the last one to Lewis ’ VC logic. I. Syntax The conditional statements in natural languages are usually reduced to two general types: subjunctive and indicative1 (and, perhaps, some special subtype as counterlegals, might-conditionals, even-kind conditionals...). An example of a subjunctive statement is “If the windows were open the temperature would be lower”, which Lewis ’ theory cla...