The following work explores the significance of the digestive system in mental life and in the evolution of eating disorders. Utilizing Bion's model of the mind, as well as the work of Bick and Meltzer, it is proposed that underlying the overt symptoms of this disorder lies a mental structure that is at the core of eating disorders and which will be referred to as the Anorectic Mind. The constitution of the Anorectic Mind, it is argued, is rooted in the transformation of the digestive system into a second skin formation, intended to defend against anxieties of disintegration and to enable a rudimentary level mental functioning. This type of mental functioning is often characterized by the usage of adhesive identification and is manifested in the presentation of eating disorders in a variety of mental features, which have been less associated with this ailment and merit a close examination. A provisional sketch of some of the potential implications of this mental construct will be discussed with the purpose of further expanding the clinical understanding of this disorder.