"Frankfurt proceeds by exploring how bullsh*t and the related concept of humbug are distinct from lying. He argues that bullsh*tters misrepresent themselves to their audience not as liars do, that is, by deliberately making false claims about what is true. In fact, bullsh*t need not be untrue at all.
Rather, bullsh*tters seek to convey a certain impression of themselves without being concerned about whether anything at all is true. They quietly change the rules governing their end of the conversation so that claims about truth and falsity are irrelevant. Frankfurt concludes that although bullsh*t can take many innocent forms, excessive indulgence in it can eventually undermine the practitioner's capacity to tell the truth in a way that lying does not. Liars at least acknowledge that it matters what is true. By virtue of this, Frankfurt writes, bullsh*t is a greater enemy of the truth than lies are."