The classical formulation of the object of ethics refers to a knowledge of the rules of the adaptation of the human species to their natural environments, to normative expectations supposed in the others and to the biographical evolution of the self. Accordingly, a doctrine of the duties was edified on three pillars, embracing a reference to the duties towards nature, towards the others and towards oneself. Notwithstanding the fact that human action obeys to a variety of factors including bio-physiological conditions and the dimensions of the social environment, ancient and modern metaphysical models of ethics favored the commendatory discourse about the predicates “right” and “wrong,” concurring to ultimate goals. The ethical discussions consisted chiefly in the investigation of the adequacy of the subordinate goals to the final ends of the human action or in the treatment of the metaphysical questions related to free will or determinism, the opposition of the intentionality of the voluntary conduct of man to the mechanical or quasi-mechanical responses of the inferior organisms or machines. From a “second order” approach to the ethical action and imperatives, I propose with this book a critical analysis of the metaphysical and the Kantian ethics. Relevance: In “Ethics and Second-Order Cybernetics” (1992) Heinz von Foerster referred the importance of the application of his notion of “second-order cybernetics” to ethics and moral reasoning. Initially, second-order cybernetics intended an epistemological discussion of recursive operations in non-trivial machines, which were able to include in their evolving states their own self-awareness in observations. The application of his views to ethics entails new challenges. After H. von Foerster essay, what I mean with “second-order ethics is an attempt to identify the advantages of the adoption of his proposal, some consequences in the therapeutically field and lines for new developments.