\input zb-basic \input zb-ioport \iteman{io-port 06035763} \itemau{Shen, Yonghong; Wang, Faxing} \itemti{Variable precision rough set model over two universes and its properties.} \itemso{Soft Comput. 15, No. 3, 557-567 (2011).} \itemab Summary: The extension of rough set model is an important research direction in the rough set theory. In this paper, based on the rough set model over two universes, we firstly propose the variable precision rough set model (VPRS-model) over two universes using the inclsion degree. Meantime, the concepts of the reverse lower and upper approximation operators are presented. Afterwards, the properties of the approximation operators are studied. Finally, the approximation operators with two parameters are introduced as a generalization of the VPRS-model over two universes, and the related conclusions are discussed. \itemrv{~} \itemcc{} \itemut{Pawlak rough sets; inclusion degree; variable precision rough sets; approximation operator; reverse approximation operator} \itemli{doi:10.1007/s00500-010-0562-6} \end