The incommensurability of values thesis is widely regarded as an effective and highly detrimental line of criticism against utilitarianism. The article begins by providing some general background about the development of the incommensurability thesis, as used both in mathematics, in the philosophy of science, and, most importantly, in moral and political philosophy. It then moves on to clarify the alleged importance of the incommensurability of values argument as an objection to utilitarianism and to distinguish two different meanings of that argument. The main part of the article provides an analysis of these two alternative meanings. The claim that a particular scale is either not applicable, or irrelevant, or arbitrary, though perfectly ...