This essay aims to describe the specific nature of the emotional cognitivism sketched out by Franz Brentano. Indeed in a more or less direct way the value-theory he developed has played a key-role both within the ethical-axiological debate at the turn of the 20th century and in contemporary debate. In this paper I (a) describe the general traits of Brentano’s value-theory focusing primarily on his account of concrete intuitive presentation insofar as it allows us to acknowledge what it is right and wrong. Then (b) I discuss Brentano’s characterization of “intrinsic preferability” and conclude by arguing that (c) the historical-philosophical prominence and relevance of this value-account may be sought in its “not univocal nature”.