The relation between conceptual analysis and empirical observations when ascribing or denying concepts and beliefs to non-human animals is not straightforward. In order to reflect on this relation, I focus on two theoretical proposals and one empirical case, the three of which are permanently discussed and considered in the literature on animal cognition. First, I review briefly Davidson’s arguments for denying thought to non-linguistic animals. Second, I review Allen’s criteria for ascribing concepts to creatures capable of correcting their discriminatory powers (...) by taking into account their previous errors. Allen affirms that this is an empirical proposal which offers good reasons, but not necessary or sufficient conditions, for concept attribution. Against Allen, I argue that his important proposal is not an empirical, but a conceptual one. Third, I resort to vervet monkeys to show that Allen’s criteria, and not Davidson’s, are very relevant for ascribing first-order and denying second-order beliefs to this species and thus make sense of the idea of animal cognition. (shrink)