Abstract: This chapter reviews and assesses Berkeley's main arguments for immaterialism, his arguments against the existence of matter or material substance. I place particular emphasis on the themes of earlier chapters: intentionality, abstraction, necessity, and intelligibility. My aim is to show that Berkeley's thinking about these topics made a powerful contribution to his immaterialism, even if they seem, on the surface, to be distant from it. I provide an account of immediate perception as Berkeley understands it, and emphasize the phenomenalist elements in Berkeley's development of immaterialism.

Keywords: abstraction, immaterialism, immediate perception, intelligibility, intentionality, matter, necessity, phenomenalism, substance,