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This article presents Kazmierz Twardowski’s first piece of work, his doctoral thesis, published in 1892 under the title Idee und Perception. Eine erkenntnistheoretische Untersuchung aus Descartes. His exposition of Cartesianism proceeds in two stages. First, he develops an epistemological analysis of what perception is according to its clarity and its distinction; here perceptio seems to be close to the Brentanian notion of innere Wahrnehmung. Secondly, Twardowski conducts an analysis of what idea is, also according to its clarity and its distinction. Here, Twardowski binds idea with the notion of Begriff, and he thus introduces problems of logical representations, and methodology of sciences. In doing so, Twardowski seems to sketch two possible approaches to Cartesianism: a phenomenological one that implements the descriptions of subjectivity as a set of acts, and the logical one that is focused on the problem of the concept.