 Although written more than twenty years after G. E. Moore’s “The Refutation of Idealism” (see below) and without mentioning him at all, McTaggart thus arrives at the exact opposite to the conclusion that Moore defended. Regarding (e) cogitations which comprise perceptions, awarenesses of characteristics, judgments, assumptions, imaginings, only perceptions can form an infinite series required for existence (NE §406). Perception he characterizes as awareness of a substance as having such and such qualities (NE §407). The outcome he wants to have reached so far is this: 