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The purpose of this article is to compare the Thomist and the Scotist theory of relations. The main feature of the Thomist theory is an effort to minimize the ontological import of the specific essential ratio of relation as such, called esse ad, and to reduce the ontological import of its other aspect, the esse in or inherence understood as a common feature of all accidents, to the esse in of its foundation. The Scotists, on the other hand, have no tendency to deflate the esse ad of a relation. Moreover, according to Malafossa of Barge’s theory (adopted by B. Mastri and B. Belluto), a relation involves two different instances of esse in. The one, called esse in velut in subiecto, is that generic inherence common to all accidents (which, therefore, does not occur in the substantial relations of divine persons). The other, esse in velut in fundamento, belongs specifically to relation as such and reflects the fact that very relation, even a substantial one, is not only a relation towards something, but necessarily also a relation of something towards something else. In spite of the fact, therefore, that the Thomist and Scotist doctrines are usually grouped together as mere subvariants of anti-reductive realism, they must be regarded as substantially different.