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We present a Meta–Cognitive Model (MCM) of attitudes. According to the MCM, an attitude object can be associated with both positive and negative evaluations that can be detected with modern implicit (automatic) measures of attitudes. These evaluative associations can be further associated with validity tags that are also consulted when completing deliberative attitude measures. We explain how the MCM accounts for existing findings in the attitudes literature and discuss recent studies and novel predictions derived from the MCM framework. Particular attention is devoted to factors that produce discrepancies between automatic and deliberative measures of attitudes and their consequences. Implications for attitude change, attitude strength, and the domain of prejudice are also considered.