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The author explores the philosophical context of the origins of Eric Berne's bilateral contract in transactional analysis as well as related intersubjective factors. She describes the coexistence of Bernean psychoanalytic roots and phenomenological aspects that underlie contracts. The Bernean contract is analyzed and discussed along with other concepts such as bilaterality, multicornered contracts, and the development and maintenance of contracts. These are considered in terms of the centrality and ethics of a contractual attitude that emerge in the process of care and counseling.