The material account proposes that indicative conditionals are material, but it is widely believed that this account cannot be applied to subjunctive conditionals. There are three reasons for this consensus: (1) the concern that most subjunctive conditionals would be vacuously true if they were material, which seems implausible; (2) the inconsistency with Adams pair, which suggests that indicative and subjunctive conditionals have different truth conditions; and (3) the belief that the possible world theories are a superior alternative to the material (...) account. In this paper, I will argue against (1) by showing that the counterintuitive aspects of vacuously true conditionals can be explained away in a consistent manner, regardless of whether they are indicative or subjunctive. I will support this argument by demonstrating that the positive arguments for the material account of indicatives also apply to subjunctives. I will counter (2) by explaining the Adams pair as logically equivalent conditionals that may be appropriate at different times, depending on the speaker’s epistemic situation. Finally, I will challenge (3) by arguing that the possible world account faces insurmountable issues and that a comprehensive material account of both indicatives and subjunctives is ultimately a more elegant solution. (shrink)