<p>This article aims at describing the ontological realities of the Penan society of Borneo, based on the recent anthropological attempt to transcend the Western dichotomy between nature and culture. Philippe Descola argues that anthropology has restricted the conceptualization of beings to the Western category of nature, ignoring native classificatory criteria. In his continuous effort to overcome the nature/culture dichotomy, he found-borrowing the intuition from Husserl's idea-the twin elements of "physicality" and "interiority" as innate and specific to the human species. By employing the awareness of that duality, Descola tried to explore how the subject (humans) would attribute or deny those attributes to other existing beings (non-humans). It is possible to think, however, that just the elements of physicality and interiority may not be enough for certain societies, because other elements are possibly present there. Drawing on the Penan conceptualization of human beings (kelunan) composed of the body (use/ batung/ tuboh), soul (barewun) and name (ngaran) , as demonstrated in Needham's article in 1971, this paper tries to ethnographically describe and examine how the subject will attribute or deny those particular elements to other existing beings. The Penan are some 15,000 former hunters-and-gatherers, living in the tropical rainforest, away from major rivers inhabited by cultivators in Borneo Island. The Penan population in the Malaysian state of Sarawak is reported some 7,000 and is divided into two distinct populations: the Eastern and Western Penan. The primary focus of this paper is some 500 Western Penan living along the upper reaches of the Belaga River. The first part of the paper treats the "fabrication" of human beings. When a baby is newly born in Penan society, its parents are given so-called teknonyms (i.e., "so-and-so's father" or "so-and-so's mother"), referring to their relation with their child. Infant human beings have a body and soul, but are not yet given a name. Infants only become "human" once they start to be called by their name. On the other hand, when humans die in Penan society, they lose their name, not just their body. The deceased are no longer called by their own names, but by the name of the tree used for coffin during the death ritual. In addition, the deceased's relatives are given death names (ngaran lumu). What is important to Penan life is that death names are employed in a wider range of contexts than that of bereavement. They are used mainly to express affection. Thus, humans in Penan society are occasionally called by autonyms, teknonyms and death names while they are alive. It can be seen that human beings are beings that have a complete set of body, soul and an (individual) name. The second part depicts and examines spiritual beings in Penan society. The ungap are superhuman beings transformed from dead person's souls, and are believed to cause misfortune to living humans. It is understood that ungap are indistinguishable beings, without bodies or names. On the other hand, baley is a general term for spirits or God. If someone has baley kawik, he or she is always good at hunting, while if someone has baley iket, he or she is made to cough continuously. There are several baleys in the sky, which cause meteorological disasters if they become enraged by the human mistreatment of animals. Those spiritual beings can be described as not having bodies but souls, while some have names and others do not. The third part describes and treats animals. The Penan say that all animals have souls. Animals have names of the species, in addition to their bodies and souls. After wild animals are hunted and killed, the names of the animals must be changed to another set of names (ngaran dua), so as not to cause such meteorological disasters as thunder,</p><p>(View PDF for the rest of the abstract.)</p>