treatment of animals as their resources rather than beings of equal moral value. He not only condemns the system as a whole which humans use to justify their treatment of animals, but also raises an alternative view justifying his beliefs. In this essay, I will begin by discussing Regan’s portrayal of the moral status of animals and the view that I previously alluded to. Then I will explain Carl Cohen’s basis for his utilitarian justification of animal research followed by Regan’s refutation of utilitarian