How can it be that a man is a body and a mind? This question can also be put this way: how are we to understand the relation of like categories of mind and body? It is this categorial interest that defines the nature of our investigation and brings us to the project of a transcendental account. What is asked here is not a question of empirical facts or even of the eidetic structure of the experience of a body and mind together. We begin with what is given. Rather, the question concerns the being of minds and bodies explicitly considered as grounded in thought.