Abstract
The much endorsed idea that reasons are facts, gives raise to several issues, not least when it is applied to the distinction between agent-neutral and agent-relative reasons. The paper distinguish in broad terms between two important views on the nature of facts. Given in particular a view that conceives of facts as abstract entities, the dichotomy is not particularly problematic. We might run into problems when it comes to identifying which facts are reasons and which are not, but the very dichotomy itself seems sound. On this, the so-called thin approach, it is at least a possibility that some reasons will be (in some sense of the dichotomy) agent-neutral and some will be agent-relative. The second approach, the thick account, is, much less popular. It is argued that the thin approach trivializes an interesting issue among practical philosophers. The thin account is also in one respect less appealing than its thick cousin. The thick account is not flawless, though. At the end, a couple of objections to it will be considered.