This paper discusses and proposes a rough set model for an incomplete information system, which defines an extended tolerance relation using frequency of attribute values in such a system. It first discusses some rough set extensions in incomplete information systems. Next, "probability of matching" is defined from data in information systems and then measures the degree of tolerance. Consequently, a rough set model is developed using a tolerance relation defined with a threshold. The paper discusses the mathematical properties of the newly developed rough set model and also introduces a method to derive reducts and the core. © 2013 Do Van Nguyen et al.