A straightforward way of thinking about perception is in terms of perceptual representation. Perception is the construction of perceptual representations that represent the world correctly or incorrectly. This way of thinking about perception has been questioned recently by those who deny that there are perceptual representations. This article examines some reasons for and against the concept of perceptual representation and explores some potential ways of resolving this debate. Then it analyzes what perceptual representations may be: if they attribute properties to entities, what are these attributed properties, and what are the entities they are attributed to.