This article offers a critical analysis of John Broome's conception of practical reasoning. I first introduce his main claims and then point out some of the difficulties raised by the notion of “double expression” and by some aspects of the cognitivism which he explicitly endorses. I then emphasize two consequences of these criticisms: one concerning the link he sees between belief and intention, and the other concerning the idea that our practical reasonings are inextricably linked to our theoretical reasonings. Finally, (...) I argue that the problem Broome seems to be facing has its source in the difficulty of distinguishing clearly between reasoning (a relation between mental states) and the description of its content (a relation between propositions). (shrink)