 The practice of giving and taking reasons is understood as aiming at both interpersonal and intrapersonal structural coherence.In this way, the account of structural rationality avoids the dichotomy of reasons - moral versus extra-moral - and allows us to make use of the conceptual frame of decision and game theory in order to clarify some essential aspects of practical coherence.For example, the postulates of the von Neumann/Morgenstern utility theorem are now interpreted as rules of practical coherence and not as axioms of consequentialist optimization.