I discuss Greg Restall’s attempt to generate an account of logical consequence from the incoherence of certain packages of assertions and denials. I take up his justification of the cut rule and argue that, in order to avoid counterexamples to cut, he needs, at least, to introduce a notion of logical form. I then suggest a few problems that will arise for his account if a notion of logical form is assumed. I close by sketching what I take to be the most natural minimal way of distinguishing content and form and suggest further problems arising for this route.