An ethical attitude in the analytic process is essential. This paper presents a brief overview of theories of moral development and the origins of an ethical attitude. Moral development and integrity are discussed as basic aspects of an ethical attitude. An analytic attitude encompasses an ethical attitude. Differences between these attitudes are noted. Ethical dilemmas are presented in the context of the complexities involved in maintaining an ethical attitude in relation to the proscriptions of legal and ethical codes in the profession. An ethical attitude involves struggling with an outer authority as well as inner authority.