The central task to which contemporary moral philosophers have addressed themselves is that of listing the distinctive characteristics of moral utterances. In this paper I am concerned to propound an entirely negative thesis about these characteristics. It is widely held that it is of the essence of moral valuations that they are universalisable and prescriptive. This is the contention which I wish to deny. I shall proceed by first examining the thesis that moral judgments are necessarily and essentially universalisable and then the thesis that their distinctive function is a prescriptive one. But as the argument proceeds I shall be unable to separate the discussion of the latter thesis from that of the former.