In this chapter, I would like to defend the claim of a deep similarity between Kant's transcendental unity of apperception and Sartre's non-reflective consciousness of self.² The claim is not simply of historical interest, although this by itself I think would be sufficient to justify its importance; I take this claim to have also considerable systematic significance. Thus, my motivation for the development of a detailed discussion of Kant's and Sartre's philosophical views is given by the prospect of formulating the outline of a critical ethics which would combine the attractive elements of Kant's and Sartre's theories. I take the deep similarities between Kant's transcendental unity of apperception and Sartre's non-reflective consciousness of self to be important, since they provide the necessary and sufficient condition for an important aspect of accountability.