In Husserlian scholarship it is common to characterize Husserl’s early analyses in the Philosophy of Arithmetic as an epistemology without a subject. The article questions this reading. First, I introduce the method used by Husserl in his analyses of the concept of number in the Philosophy of Arithmetic. Second, I outline Husserl’s critique of Kant’s conception of synthesis and contrast it with its phenomenological alternative, namely relation theory. Finally, I focus on the product of synthesis, that is, the number, and argue that even if Husserl’s early analyses of the concept of number contains a reference to the subject of synthesis, his theory cannot be regarded as psychologistic.