Reasoning is a process, and practical reasoning is a process that concludes in an intention. This chapter presents an account of the process of practical reasoning, specifically of instrumental reasoning. It compares it with the process of theoretical reasoning. The two processes are very different, but they are nevertheless closely entangled together. This is because you can only acquire the intention of doing something if you also acquire the belief that you will do it. Instrumental reasoning consequently has some cognitive elements. The chapter assesses the previous chapter's objection that this makes my account of instrumental reasoning too cognitive