George Sher's book1 provides an elegant, concise, and subtle elaboration and defense of the epistemic component of that conception of responsibility that would appear to underlie our everyday ascriptions of responsibility. It is by far the most thorough treatment of this topic of which I am aware. In the first section of this review, I will give an exposition of the highlights of Sher's discussion. In the second section, I will undertake a critical evaluation of this discussion.