It has been said that the theory of value that Ehrenfels developed in his early work was non-cognitivist in his general theory of values. In his aesthetics, however, we find a very different view regarding values of works of art. This view is expressed in a posthumously published dialogue, “Was ist Schönheit?”, where he says “that absolute beauty is given and comes about wherever we grasp with feeling or sensation a certain lawfulness [Gesetztmäßigkeit] that we cannot yet comprehend with the understanding” (PSII, 164). There are, according to Ehrenfels, no differences in taste in art. As regards music, for instance, the apparent difference in taste among people is characterized as follows: