 The range of target states to which transparency applies is a matter of some dispute. Among philosophers who accept something like transparency, belief is generally regarded as transparent (Gordon 1995, 2007; Gallois 1996; Moran 2001; Fernández 2003; Byrne 2018). Perceptual states or perceptual experiences are also often regarded as transparent in the relevant sense. Harman’s example is the most cited: