 One such approach has been to suggest that the complex moral or normative judgments are higher order attitudes aimed at the judgements that would be expressed by the sentences which they embed. These higher order attitudes might either be complex beliefs (Blackburn 1971) or further non-cognitive judgments (Blackburn 1984) expressed by the corresponding complex sentences. The hope is that these judgments will have rational connections to the other judgments that are likely to play a role in valid arguments. If all goes well, a kind of pragmatic incoherence or irrationality will be involved when someone accepts the judgments of a valid argument so analyzed while at the same time rejecting the conclusion. Such a speaker would be in a state similar to those uttering sentences of the sort that feature in Moore’s paradox, such as ‘It is raining but I don’t believe that it is.’ 