This paper disputes the widespread assumption that beliefs and desires may be attributed as theoretical entities in the service of the explanation and predic- tion of human behavior. The literature contains no clear account of how beliefs and desires might generate actions, and there is good reason to deny that principles of rationality generate a choice on the basis of an agent’s beliefs and desires. An alter- native conception of beliefs and desires is here introduced, according to which an attribution (...) of belief is, in a certain sense, an assertion on the believer’s behalf and an attribution of desire is, in a certain sense, a command on the desirer’s behalf. In terms of this conception of the attribution of beliefs and desires, we can begin to understand how attributions of beliefs and desires can be explanatory, although we still cannot expect the attribution of beliefs and desires to generate predictions based on an assumption of rationality. Finally, the reality of beliefs and desires is likened to the reality of money; it is the reality of things governed by objective norms. (shrink)