Two objects of valuation are said to be incommensurable if neither is better than the other, nor are they equally good. This negative, coarse-grained characterization fails to capture the nuanced structure of incommensurability. We argue that our evaluative resources are far richer than orthodoxy recognizes. We model value comparisons with the corresponding class of permissible preference orderings. Then, making use of our model, we introduce a potentially infinite set of degrees of approximation to better, worse, and equally good, which we interpret as degrees of commensurability. One payoff is the solution our approach provides to a paradox in population ethics, generated by Parfit's “Continuum Argument”. Parfit imagines a sequence of pop...