In this paper, we introduce Category Theory as a formal foundation for model-based systems engineering. A generalised view of the system based on category theory is presented, where any system can be considered as a category. The objects of the category represent all the elements and components of the system and the arrows represent the relations between these components (objects). The relationship between these objects are the arrows or the morphisms in the category. The Olog is introduced as a formal language to describe a given real-world situation description and requirement writing. A simple example is provided.