New entities in the information society that operate at increasing distance from the physical persons 'behind' them, such as pseudonyms, avatars, and software agents, challenge the law. This report explores whether such entities - abstract persons - could be attributed legal rights and/or duties in some contexts, thus creating entities that are addressable in law themselves rather than the persons 'behind' them. Are current legal constructions sufficient to solve potential conflicts involving new entities, or would it help to create (limited) legal personhood for these new entities? The report identifies three strategies for the law to deal with the challenge of new entities: interpreting existing law, changing the law with specific rules, and changing the legal system by granting limited or full legal personhood to new entities. It provides a tentative conclusion and an agenda for further research.