 This rough outline of Russell’s epistemic universe is meant to emphasize only those aspects of his position that are of relevance for an assessment of idealistic tendencies in his approach to knowledge. As in the case of Moore it is tempting to interpret his commitment to a timeless world of universals as pointing if not to an endorsement at least to a toleration of a position that is difficult to distinguish from some version of an ontological idealism. But again one has to acknowledge that such a verdict is not very significant because one could as well describe this position as a version of ontological realism. It just depends on what is claimed to be the distinctive feature of idealism. If idealism is a position characterized by taking for granted the reality of conceptual entities that are not mind-dependent then both Moore and Russell endorse it. If idealism is meant to be a position which takes conceptual items to be mind-dependent, that is, dependent on particular minds, then both are realists with respect to concepts. However, it is hard to see how Russell can avoid the epistemological path to idealism given his views about physical objects. This is so because of his sense-datum theory, according to which what is immediately present to us, i.e., what we are acquainted with when we are acquainted with particulars, are just sense-data and not objects in the sense of individual things with qualities standing in relations to each other. For him “among the objects with which we are acquainted are not included physical objects (as opposed to sense-data)” (1912 [1974: 52]). Physical objects are constructions we form out of sense-data together with some descriptive devices, and only with respect to these constructions can we have knowledge by description, i.e., propositional knowledge. If idealism is understood (as has been done here) as involving the claim that what we take to be objects of knowledge are heavily dependent on some activity of the knowing subject, then the very idea of an object as a construction guarantees the endorsement of idealism. Thus, in contrast to their self-proclaimed revolt against the idealism of Berkeley and Bradley, the positions of both Moore and Russell are by no means free of traits that connect them rather closely to well known currents in modern idealism; and these features, above all the supposition that knowers may be immediately presented with some sorts of informational atoms, whether properties, sense-data, or whatever, but that all further knowledge, or all knowledge beyond immediate acquaintance, involves constructive activities of the mind, are common throughout a great deal of recent philosophy.