Abstract: I offer an interpretation and partial defence of Berkeley's belief that he is a mind or spirit—a spiritual substance—distinct from his ideas. I argue in particular that the arguments examined in earlier chapters, particularly the account of representation or intentionality developed in Ch. 1, and the immaterialist arguments reviewed in Ch. 6, do not force Berkeley to conclude that spiritual substance is no less impossible than matter.

Keywords: intentionality, matter, mind, spirit, substance,