This paper proposes and defends an account of what it is to act for reasons. In the first part, I will discuss the desire-belief and the deliberative model of acting for reasons. I will argue that we can avoid the weaknesses and retain the strengths of both views, if we pursue an alternative according to which acting for reasons involves taking something as a reason. In the main part, I will develop an account of what it is to take something as a reason for action. On the basis of this, I will then offer a new account of what it is to act for reasons.