Within development circles, two approaches to poverty have increasingly come into prominence: the income/consumption approach and the participatory appoach. It is argued that the different results which these two approaches generate with respect to both identification of the poor and policy prescription may be attributable to underlying philosophical differences. Specifically, underlying epistemological and ethical differences account for the different methodologies and conceptions of ill?being employed. When conflicting results are attributable to differing philosophical underpinnings no neat synthesis of results is possible. The real issue facing policy makers relates to the importance afforded the priorities and knowledge of the poor.