We introduce the notion of consistent sets of soft contexts and investigate its characterizations. For the purpose of studying the characterizations of consistent sets, we introduce the notions of 1 0 and 2 0 classes of independent attributes. By studying the characterizations, we determined that every consistent set has to contain the special class 1 0 called the Essential Zone of consistent sets. This is very important information that we should consider when constructing consistent sets of a given soft context. Additionally, we study the fundamental theorems necessary to construct the consistent sets of a given soft context. In particular, we apply the Fundamental Theorem 2 to obtain the consistent sets of a given soft context, and show that this fundamental theorem provides a more effective way of constructing the consistent sets of a formal context.