This paper continues to explore the relationship between the imagination and learning. It has been claimed by Maxine Greene, amongst others, that imagination is the most important of the cognitive capacities for learning; the reason being that "it permits us to give credence to alternative realities". However little work has been done on what constitutes this capacity for the imagination. This paper draws on Husserl and Wittgenstein to frame a model of imagination that derives from the perspective of the "transcendental phenomenology" of Husserl. The claim is made that by learning to be in the world in certain ways we must be able to construct imagined worlds with their own logics and presentations. This claim is supported by a discussion of the parameters required for owning and accepting to the self sensory and cognitive perceptions and beliefs. Imagination is also a necessary condition for the understanding of empathy; of grasping what it is like be another person. In this sense imagination can be better grasped through the category of ontology rather than epistemology. It can also, on the basis of ontology, be argued that understanding and acknowledging other cultures is a matter of being, imaginatively, in the other world. Some implications for approaches to teaching and learning are outlined.