Abstract
Brentano’s empiricism displays striking similarities with Mach’s phenomenalism. Both authors hold physical reality to be a “fiction” and reject the traditional view of truth and existence. In this paper, the author seeks to clarify some aspects of the Mach-Brentano debate, with a special focus on the theory of intentionality. First, he links this debate to an earlier one, namely to the debate about the mind-body relation. Secondly, he discusses some of Brentano’s objections and construes his intentionalism as an alternative to the psychophysical identity thesis.