This paper seeks a better understanding of the elements of practical reasoning: premises and conclusion. It argues that the premises of practical reasoning do not normally include statements such as ‘I want to ϕ’; that the reasoning in practical reasoning is the same as in theoretical reasoning and that what makes it practical is, first, that the point of the relevant reasoning is given by the goal that the reasoner seeks to realize by means of that reasoning and the subsequent action; second, that the premises of such reasoning show the goodness of the action to be undertaken; third, that the conclusions of such reasoning may be actions or decisions, that can be accompanied by expressions of intention, either in action, or for the future; and that these are justified, and might be contradicted, in ways that are not only peculiar to them (i.e. in ways that diverge from those found in theoretical reasoning), but are distinctively practical, in that they involve reference to reasons for acting and to expressions of intention, respectively.1