An alternative formulation of rough set theory can be developed based on a binary relation between two universes, one is a finite set of objects and the other is a finite set of properties. Rough set approximation operators are defined with respect to the binary relation. Three concept lattices are constructed based on approximation operators. They are different from, but related to, the concept lattice built in formal concept analysis. Through the study of the introduced concept lattices, one can obtain an in-depth understanding of data analysis using rough set theory.