One of the most interesting issues about the content of perceptual experience is whether perceptual experience has or hasn’t conceptual content.Non-conceptualists generally hold that perceptual experience has only non-conceptual content.Reasons for non-conceptualism include the fineness of perceptual experience and animal’s perceptual experience.Reversely,conceptualists maintain that perceptual experience has only conceptual content.There are two main reasons for conceptualism.One comes from Kant’s transcendental psychology,the other from epistemology.We argue here that the main considerations for the incompatibility of non-conceptualism and conceptualism are untenable.It is reasonable to think that perceptual experience has both conceptual and non-conceptual content.We also make it clear that this view can nicely explain two sorts of knowledge,that is,reflective knowledge and animal knowledge.