Practical reasoning has a double aspect. The first, which has been emphasized by many authors since Aristotle, is inferential and consists in relations between propositions. The second pertains to its process-like character and consists in relations between mental events or states. The confusion surrounding the characterization of practical reasoning seems to have rested either on the denial of one or the other of these aspects, or on the difficulty of providing an adequate account of the relationship between these two aspects. The aim of this article is to show that one of the problems encountered by Anscombe in her analysis of practical reasoning is of this second type. The discussion focuses on one of her central claims : that action its...