The matching law may be viewed either as an empirical generalization, and therby subject to disproof, or as part of a system of equations used to define the utility ("value") of a reinforcer. In the latter case it is tautologous, and not subject to disproof within the defining context. A failure to obtain matching will most often be a signal that the independent variables have not been properly scaled. If, however, the proper transformations have been made on the independent variables, and matching is not obtained, the experimental paradigm may be outside the purview of the matching law. At that point, reinterpretations or revisions of the law are called for. The theoretical matching law is but one of many possible ways to define utility, and it may eventually be rejected in favor of a more useful definition.