In this early paper Mills tries to justify the possibility of the study of thinking (including logical thinking) from the perspective of the sociology of knowledge. According to the author, what sociology of knowledge needs is a concept of the mind which incorporates social processes as intrinsic to mental operations. The author considers two socio-psychological hypotheses that may become a ground of the sociology of knowledge. The first is derived from the social statement of mind presented by G.H. Mead who proposed a notion of the “generalized other”. From Mills’ point of view, every “thinker” orients his/her thinking to the generalized other, which is an internalized audience with which the thinker converses, i.e. a focalized and abstracted organization of attitudes of those implicated in the social field of behavior and experience. Therefore, thinking is a social process, based on the norms of rationality and logicality common to his/her culture. The second hypothesis deals with the role of language in thinking. Language serves as a mediator between thinking and social patterns. The function of words is the mediation of social behaviors, and their meanings are dependent upon this social and behavioral function. Proposing the consideration of the meaning of language as a common social behavior evoked by it, Mills finds a way to combine three levels of analysis: psychological, social and cultural.