Brentano's theory of value, derived from his philosophical psychology, attempts to locate an objective basis for the intrinsic value of both aesthetic and ethical contemplation through the intentional objects of emotions and desires. As theories of intrinsic value, Brentano's aesthetics and ethics are concerned with what is good and bad, beautiful and ugly, pleasurable and displeasurable, in and of themselves, and not merely as a means to an end. As objective theories, Brentano presupposes that our aesthetic and ethical evaluations, like our judgments or beliefs, are either correct or incorrect. In what follows, we will set forth some of the basic principles involved in Brentano's aesthetics and ethics and elucidate how Brentano attempted to provide a foundation for these disciplines using his descriptive psychology.