 The “state” view attempts to make the conceptual/nonconceptual distinction a distinction between types of states, those that are concept-dependent and those that are concept-independent. Bermúdez (2007) argues that such a distinction is implausible when considered independently of the distinction drawn by the “content” view. The difficulty he identifies with the “state” view is that it is unclear what basis there might be for a distinction between concept-dependent and concept-independent state types other than the distinctive contents of these states. That is, the “state” view owes us some account of why some states, such as the propositional attitudes, are concept-dependent, whereas other states, such as perceptual states, are concept-independent. It seems that a natural explanation for why perceptual states, but not propositional attitudes, are concept-independent is that perceptual states differ from propositional attitudes in the type of contents that are involved (which determines, for example, the particular inferential relations in which they can stand). This explanation is not available if we hold that perception and the propositional attitudes have contents of the same type.