The present paper departs from the discussion on the foundation
of morality in Discourse Ethics (DE) and the criticism raised against it, co-
ming to reconstruct in a somewhat different way the foundational process. A
first section is dedicated to analysing the difficulties of Habermas distinction
between morality and ethics and the criticism raised against it, questioning
a) the possibility to set the difference in the distinction between norms and
values and b) the presumed neutrality of DE regarding ethical evaluations. A
second section revisits the foundational proposal of DE. First of all, it provi-
des an interpretation of the Kantian proposal that makes the universalization
of norms subservient to the idea of human beings as ends in themselves. It
then considers a) the subsistence of Kantian moral reasoning in its architec-
tonic and b) suggests a formal structure in practical thinking that integrates in
hierarchical modus Kantian, discursive and contextually determined evaluati-
ve conceptions.