There is no question that Fichte's theory of conscience is central to his system of ethics. Yet his descriptions of its role in practical deliberation appear inconsistent, if not contradictory. Many scholars have claimed that for Fichte conscience plays a material role by providing the content of our moral obligations—the Material Function View. Some have denied this, however, claiming that conscience only plays a formal role by testing our moral convictions in any given case—the Formal Function View. My aim in this paper is to offer a new contribution to this debate. I begin by supplying further evidence in support of the view that conscience only plays a formal function in Fichte's ethics. Then I call attention to a deeper problem this vi...