 Imagining and believing are both cognitive attitudes that are representational. They take on the same kind of content: representations that stand in inferential relationship with one another. On the single code hypothesis, it is the sameness of the representational format that grounds functional similarities between imagining and believing (Nichols &amp; Stich 2000, 2003; Nichols 2004a). As for their differences, there are two main options for distinguishing imagining and believing (Sinhababu 2016).