Kendall Lewis Walton (born 1939) is an American philosopher, the Emeritus Charles Stevenson Collegiate Professor of Philosophy and Professor of Art and Design at the University of Michigan. His work mainly deals with theoretical questions about the arts and issues of philosophy of mind, metaphysics, and philosophy of language. His book Mimesis as Make Believe: On the Foundations of the Representational Arts develops a theory of make-believe and uses it to understand the nature and varieties of representation in the arts. He has also developed an account of photography as transparent, defending the idea that we see through photographs, much as we see through telescopes or mirrors, and written extensively on pictorial representation, fiction and the emotions, the ontological status of fictional entities, the aesthetics of music, metaphor, and aesthetic value.