This chapter explores the relationship between the views of Leibniz and Berkeley on the fundamental nature of the created universe. It argues that Leibniz concurs with Berkeley on three key points: that in the final analysis there are only perceivers and their contents (subjective idealism), that there are strictly speaking no material or corporeal substances, and that bodies or sensible things reduce to the contents of perceivers (phenomenalism). It then reconstructs his central argument for phenomenalism, which rests on his belief (...) in the infinite division of matter, his doctrine of the ideality of relations, and the traditional principle of the convertibility of being and unity. Finally, it explores Leibniz’s belief that a body having its being in one perceiver can be “founded” on other perceivers, and considers Berkeley’s reasons for opposing such a view. (shrink)