The subject of this paper is, therefore, quite uninteresting. Even if I prove my point, I shall have proved nothing about the Universe in general. Upon the important question whether Reality is or is not spiritual my argument will not have the remotest bearing. I shall only attempt to arrive at the truth about a matter, which is in itself quite trivial and insignificant, and from which, so far as I can see and certainly so far as I shall say, no conclusions can be drawn about any of the subjects about which we most want to know. The only importance I can claim for the subject I shall investigate is that it seems to me to be a matter upon which not Idealists only, but all philosophers and psychologists also, have been in error, and from their erroneous view of which they have inferred (validly or invalidly) their most striking and interesting conclusions. And that it has even this importance I cannot hope to prove. If it has this importance, it will indeed follow that all the most striking results of philosophy--Sensationalism. Agnosticism and Idealism alike--have, for all that has hitherto been urged in their favour, no more foundation than the supposition that a chimera lives in the moon. It will follow that, unless new reasons never urged hitherto can be found, all the most important philosophic doctrines have as little claim to assent as the most superstitious beliefs of the lowest savages. Upon the question what we have _reason_ to believe in the most interesting matters, I do therefore think that my results will have an important bearing; but I cannot too clearly insist that upon the question whether these beliefs are true they will have none whatever. The trivial proposition which I propose to dispute is this: that _esse_ is _percipi._ This is a very ambiguous proposition, but, in some sense or other, it has been very widely held. That it is, in some sense, essential to Idealism, I must for the present merely assume. What I propose to show is that, in all the senses ever given to it, it is false.