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This paper reports the efforts to make topic maps from Subject Headings (SHs) and discuss practical use of them for organizing information and knowledge. SHs are often maintained by libraries and used in bibliographic records. SHs are thesauri and they are well organized. Fortunately some SHs are published on the Web. We transformed them to topic maps. Usually each subject in SHs has own ID. It can play PSI role. By keeping the relationships included in SHs such as Broader-Narrower, Related, USE-UF etc in topic maps, information or knowledge can be linked together and organized according to the structure of SHs. In other words, by using SHs information and knowledge can be topic maps easily.