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Subjective idealism, or empirical idealism or immaterialism, is a form of philosophical monism that holds that only minds and mental contents exist. It entails and is generally identified or associated with immaterialism, the doctrine that material things do not exist. Subjective idealism rejects dualism, neutral monism, and materialism; it is the contrary of eliminative materialism, the doctrine that all or some classes of mental phenomena (such as emotions, beliefs, or desires) do not exist, but are sheer illusions.