The paper proposes a new approach to software evaluation, which takes into consideration cultural factors. We use Profile Theory to develop a model that captures the essential technical and cultural characteristics of contextually effective software evaluators. These evaluator-defining characteristics include cultural, organizational, technical, and individual attributes, and relationships among them. We used surveys and literature to identify the prevalent characteristics and then defined a formal model. An illustrative example is elaborated to show how our model can be integrated in a CASE tool. We surmise that identifying the profile of software evaluators is a necessary step to ensure the effectiveness and validity of the evaluation of software systems.