dam Smith and J-J Rousseau share some common ground when it comes to religion, namely that they were born into and educated in cultural contexts deeply shaped by Reformed Christianity. However, close consideration of their writings on religion reveal marked difference. This paper explores those differences and finds that Rousseau and Smith are radically at odds on this score. Smith has almost nothing to say about personal spirituality, and locates the significance of religion in its social role. Rousseau, on the other hand, accords religion no social role whatever, and finds its value to be purely of a personal and spiritual nature. This difference is not without some contemporary relevance, since it highlights some of the issues surrounding the distinction between ‘ religion’ and ‘ spirituality’ in modern secularized societies.