 In “Divine Women” (1993b [first published 1987]) and “Belief Itself” (1993b [first presented 1980]) Irigaray’s approach to the topic of divinity is profoundly immanentalizing, compared to traditional theology and philosophy of religion, even as her interest appears concentrated on the meaning of (women’s) transcendence. Her reconstruction requires two dialectical movements. First, she must nullify the radical alterity of the Wholly Other God, arguing that this is a god produced by and for the masculine imaginary and therefore not suitable to women’s becoming. Second, she must elevate “woman” to the status of the divine, negating Simone de Beauvoir’s view that woman remains always within the dimension of immanence, incapable of transcendence. Mediated by a “god of her sex”, woman’s becoming (divine) is thus possible, and in turn makes possible for the first time an ethics that defines a genuine relationship between two subjects, male and female, who do not simply differ, but differ differently. In the final analysis, by “the divine” Irigaray means “sexual difference” itself, that is, a new form of ethical relationship that can exist between women and men, or, by extension, between women and any others, once women have attained their own subjectivity.