Abstract
Some of the most important disagreements among value theorists concern what things, if any, are intrinsically valuable, and what role intrinsically valuable things have in determining the value of other things. To understand these disagreements a clear account must be provided of the notion of intrinsic value which is their focus. The account should not prejudge these disagreements. For reasons to be considered I do not think that an adequate account has been provided of a notion of intrinsic value that can be taken to be the focus of these disagreements. I attempt to provide such an account in this paper. In order to do this I outline what I think is a reasonable task for a value theory, the task of “reconstructing value.” In explaining this task I take as a model the task of reconstructing knowledge.