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It is often observed in metaethics that moral language displays a certain duality in as much as it seems to concern both objective facts in the world and subjective attitudes that move to action. In this paper, I defend The Dual Aspect Account which is intended to capture this duality: A person’s utterance of a sentence according to which φing has a moral characteristic, such as “φing is wrong,” conveys two things: The sentence expresses, in virtue of its conventional meaning, the belief that φing has a moral property, and the utterance of the sentence carries a generalized conversational implicature to the effect that the person in question has an action-guiding attitude in relation to φing. This account has significant advantages over competing views: (i) As it is purely cognitivist, it does not have the difficulties of expressivism and various ecumenical positions. (ii) Yet, in spite of this, it can explain the close, “meaning-like,” connection between moral language and attitudes. (iii) In contrast to other pragmatic accounts, it is compatible with any relevant cognitivist view. (iv) It does not rest on a contentious pragmatic notion, such as conventional implicature. (v) It does not imply that utterances of complex moral sentences, such as conditionals, convey attitudes. In addition, the generalized implicature in question is fully calculable and cancellable.