The aim of this paper is to study the Theory of Moral Sentiments: does this book provide us with the definition of a moral science? What is the method of such a science? In his hypothetical and genetic explanation of morals, Smith turns effects proportional to causes by means of an operator, i.e. sympathy. Thus he gives not only a science of passions and situations, but also, with the distinction between the actor and the spectator, a science of values. In order to conclude, one stresses the total and monistic character of such a theory.