It is not my intention in this brief essay to give an exhaustive critical analysis of the theory of art championed by Croce and his follower Collingwood; I intend only to point out certain confusions in and misunderstandings of their theory, and to make a few critical comments in the light of them. Nor do I wish to imply that the theories of Croce and Collingwood are identical; but although they diverge on some points, and although each develops views that the other discusses only briefly, they are so substantially alike on all important points (at any rate, on any that will be discussed in this essay) that, as reviewers were quick to point out on the appearance of Collingwood's The Principles of Art, the two can for all practical purposes be considered as one theory.