The purpose of this article, which takes the form of a dialogue between a vegetarian and a meat eater, is twofold. On the one hand, we argue for a general characterisation of moral value in terms of well-being and su# ering. On the other hand, on the basis of this characterisation, we argue that, in most cases, the moral value attached to the choice of eating meat is negative; in particular, we defend this claim against a number of objections concerning the nature of animal su# ering, its moral value, and the moral responsibility of meat eaters.