The Article offers a reading of the correspondence between Antonio Conti and Antonio Genovesi on the relations between perceptions and ideas. This was a very important issue in the XVII and XVIII centuries in terms of the implications and the problems raised such as, for instance, the form and working of knowledge, the nature and functions of the subject, the possibility of knowledge of external reality. The correspondence starts from these questions and goes into them, but its real core is the materiality or the immateriality of mind. The two correspondents have different positions. Conti argues for the materiality of mind even though non explicitly; Genovesi clearly advocates the immateriality of mind. However, what is mainly interesting in this discussion are the arguments they use: for instance the different conception of time, and - Genovesi in particular - of the relations in question, their nature, origin, and function in reasoning.
Keywords: Genovesi, Conti, perception, idea, knowledge, materiality or immateriality of mind, time, relations