This paper defends the view that attitudinal objects such as claims, beliefs, judgments, and requests form an ontological category of its own sharply distinguished from that of events and states and that of propositions. Attitudinal objects play a central role in attitude reports and avoid the conceptual and empirical problems for propositions. Unlike the latter, attitudinal objects bear a particular connection to normativity. The paper will also discuss the syntactic basis of a semantics of attitude reports based on attitudinal objects