 In the last section we explored some attempts by ideal utilitarians to show there are fewer duties than Ross allows. Some ideal utilitarians take the opposite position with respect to his list of values. They think it should be expanded or (at any rate) modified. They think a plausible list would incorporate the values of keeping promises, expressing gratitude and compensating for past wrongs. The idea is that acts of this sort have value. They think this will help capture our intuitions about the ethical importance of promise keeping, gratitude and reparation while retaining the idea it is never right to do less than the (impartial) best. Grappling with this puts us in a position us to assess the second ideal utilitarian reply to Ross’s objections mentioned in the last section.