Abstract: Kant argued at length against the idea that moral principles could be “material” principles, but consequentialist principles presuppose a theory of the good and thus seem to be material principles. After a careful explication of Kant's distinction between formal principles and material principles, especially as it is developed in The Critique of Practical Reason, we see that a consequentialist principle can indeed be a formal principle, and that they can even pass the universalizability test for moral principles. The formula of universal law is compatible with consequentialism.

Keywords: consequentialism, formal principle, material principle, principles, the good, universal law, universalizability,