It can be argued that dual-system theorists should adopt an action-based view of System 2 (S2), on which S2 reasoning is an intentional activity. It can also be argued that they should adopt a dual-attitude theory, on which the two systems have distinct sets of propositional attitudes. However, Peter Carruthers has argued that on the action-based view there are no S2 attitudes. This paper replies to Carruthers, proposing a view of S2 attitudes as virtual ones, which are partially realized in S1 attitudes. This view is compatible with, and a natural extension of, the action-based view.