 In this respect, Anscombe’s doctrine differs most sharply from Velleman’s. As well as thinking of intention as a kind of belief, Velleman holds that ‘practical reasoning is a kind of theoretical reasoning’ (Velleman 1989, p. 15; see also Ross 2009). In a review of Velleman’s book, Bratman (1991, pp. 250–1) dubbed the conjunction of these claims ‘cognitivism about practical reason.’ It prompts what Davidson (1978, p. 95) called ‘the strongest argument against identifying [intention] with [belief],’ that ‘reasons for intending to do something are in general quite different from reasons for believing one will do it.’ Though Velleman (1989, pp. 122–5) defends that identification, one need not do so in order to accept the theory of intention as a form of belief or the idea of ‘knowledge in intention.’