MERRITT, Chief Judge.
The issues before us in this sentencing appeal in which the defendant pled guilty to possession of cocaine are as follows: (1) whether the sequence of sentencing steps prescribed by the Sentencing Commission for use in this case, and followed by the District Court, are consistent with the governing statute on sentencing, and (2) whether the Commission has “taken into consideration” and mandated increased [1043]*1043penalties for two “aggravating circumstances,” namely (a) possessing a larger volume of white powder surrounding the cocaine in question, and (b) attempting unsuccessfully to buy more cocaine than the amount actually possessed. We reverse because the Commission’s sequence of sentencing steps does not comport with the governing statute and because the two “aggravating circumstances” presented by the government have not been “taken into consideration” by the Commission in mandating increased penalties in drug possession cases.
An undercover FBI drug enforcement agent agreed to transfer to the defendant 500 grams of cocaine for $10,500, but the undercover agent in fact transferred to the defendant only 85 grams (3 oz.) of cocaine in a small plastic bag placed inside a mixture of 985 grams of powdered plaster of paris. The total weight of the package was 1070 grams.
The defendant was charged with and pled guilty only to “possession with intent to distribute” of an unspecified quantity of cocaine in violation of 21 U.S.C. § 841(a)(1) (1988) (“it shall be unlawful ... to ... possess with intent ... to distribute” cocaine). The question put to us by the parties is whether the defendant should be sentenced under the U.S. Sentencing Guidelines only for the 85 grams actually possessed, as the defendant insists, or, as the government insists, for the 500 grams he tried to buy and the 1,070 grams, including the powdered plaster of paris, which the undercover agent apparently passed off to him as cocaine. According to the parties, the quantity selected makes a major difference in the sentence imposed under the Guidelines — the difference between a minimum sentence of 1 year and 3 months for 85 grams or 4 years and 3 months for either 500 or 1,070 grams. The District Court diligently conducted three separate hearings on the matter and reluctantly followed the recommendation of the probation office to give the defendant the maximum sentence. The probation officers have been trained by the U.S. Sentencing Commission and apparently were trying to follow the Commission’s directions.1
I. The Statutory Framework and the Sentencing Sequence
All participants in this exercise in sentencing — the prosecutor, the defense counsel, the probation office, the District Court — appear to have assumed that the series of nine sentencing steps prescribed by the Sentencing Commission in § 1B1.1 yields only one correct sentence for the defendant, one right answer that the District Court must find in this and every other case.2 We asked the parties to brief the question of the correctness of this approach, and we now conclude that this approach advocated by the Sentencing Commission is inconsistent with the enabling statute governing guideline sentencing.
First, the governing statute, 18 U.S.C. § 3553(a), enacted as the Sentencing Re[1044]*1044form Act of 1984, provides in mandatory language in the first sentence that the District Court should consider the facts and fix a sentence “not greater than necessary to comply” with a group of “purposes” or factors: (a) a “just punishment” which will “reflect the seriousness of the offense,” (b) the need for “deterrence of criminal conduct,” (c) the need to protect the public from “further crimes of the defendant,” (d) the need to rehabilitate the defendant through “educational ... and other correctional treatment,” and (e) the availability of various alternative forms of sentences. This duty to consider the facts according to these steps and to impose a “just punishment” which is “not greater than necessary” is the first duty required of the sentencing court by the statute. The guidelines are not mentioned in the statute as a sentencing imperative until later in subsection (a)(4) after the sentencing court has first considered the facts in light of these qualitative first principles.3
The Sentencing Commission has omitted these steps. The guideline instructions for sentencing do not mention these qualitative considerations concerning punishment to which Congress gave primary importance in framing the statute.
Second, after the Court has considered the facts in light of these nonmechanical principles, Congress in subsection (b) of the statute then creates a rebuttable presumption that the proposed Sentencing Guidelines create such a “just punishment” in sentencing cases, a punishment that is “not greater than necessary.” But the statute qualifies this presumption significantly. In the first sentence of subsection (b), the statute states that the sentencing court is not bound by the guidelines if there is in the case “an aggravating or mitigating circumstance of a kind, or to a degree, not adequately taken into consideration by the Sentencing Commission in formulating the guidelines.” And the statute specifically confines the scope of what the Commission [1045]*1045can be viewed as having “taken into consideration” by limiting it to the “circumstances” stated in the guidelines themselves and the policy statements and official commentary of the Commission. If there is in the case any “circumstance of a kind, or to a degree not adequately taken into consideration by the Sentencing Commission,” the statute instructs the District Court to return to the first principles outlined in subsection (a) as follows:
In the absence of an applicable sentencing guideline, the court shall impose an appropriate sentence, having due regard for the purposes set forth in subsection (a)(2) [the four considerations or factors enumerated in the text above]. In the absence of an applicable sentencing guideline in the case of an offense other than a petty offense, the court shall also have due regard for the relationship of the sentence imposed to sentences prescribed by guidelines applicable to similar offenses and offenders, and to the applicable policy statements of the Sentencing Commission.
Thus, the statute itself establishes the sentencing sequence and the way a district court shall go about applying the Sentencing Guidelines. The Commission does not follow the congressional scheme. Two able scholars, the editors of the Federal Sentencing Reporter, Professor Daniel Freed of Yale and Professor Marc Miller of Emory, have recently explained that the Commission has “seemingly reversed the sentencing sequence intended by Congress.” 3 Fed.Sent.R. 237 (1991). Under the statute, the District Court should first consider the facts in light of qualitative standards designed to insure punishment “not greater than necessary” instead of waiting until the very end of the nine-step sentencing process to determine if a “departure” is permissible, as the Sentencing Commission directs in § IB 1.1. Rather, the court should determine at the outset of the sentencing process whether the case presents circumstances “not adequately taken into consideration” by the Commission in proposing its offense level for the crime, keeping in mind the Commission’s own admonition on page 1.6 of its Introduction that “it is difficult to prescribe a single set of guidelines that encompasses the vast range of human conduct potentially relevant to a sentencing decision.” If the District Court determines at the outset that the facts and circumstances of the case should render the Guidelines inapplicable, the Court “shall impose an appropriate sentence having ... due regard for the relationship of the sentence imposed to sentences prescribed by guidelines applicable to similar offenses.” The Court should compare the Commission’s proposed offense level for the crime to the first principles outlined by Congress and determine at the outset whether the Commission’s proposed level for the crime adequately takes into account the circumstances of the case in light of the need for a “just punishment not greater than necessary.”
The sentencing court should keep firmly in mind that the Commission’s proposed offense level for the crime is simply a proposal to the courts to be weighed during the initial qualitative steps in the sentencing sequence.
In its “Application Instructions” for applying the Guidelines contained in § 1B1.1, the Commission does not call attention to the statutory requirement in § 3553(a) or in the first sentence of § 3553(b) that the District Court determine if a circumstance exists that would make the Guidelines inapplicable. The Applicable Instructions counsel the court to consider such a circumstance, if at all, only as a possible “departure” in step 9 at the end of the process after the court has already found that an “applicable offense guideline section” exists and seven other intervening “steps” have been completed that assume the existence of an applicable section and offense level. Because the statute itself states instead that if an “applicable sentencing guideline” does not exist the court is not bound by the guidelines, logically this determination should be made at the outset and not after the court has accepted the proposed “applicable offense guideline section” and “offense level” and has completed eight other steps on the assumption that the guideline is applicable.
The legislative history of § 3553(b) states unambiguously that the District Court [1046]*1046should first consider whether there are facts and circumstances which make the Commission’s proposed sentencing level inappropriate. The legislative history establishes an order for considering “the nature and circumstances of the offense,” including “a pertinent aggravating or mitigating circumstance.” The District Court shall perform this function first and then decide whether to “impose a sentence outside the guidelines.” The Senate Report suggests the proper sequence. Referring to § 3553(a) and (b), the Senate Report explains:
The bill requires the judge, before imposing sentence, to consider the history and characteristics of the offender, the nature and circumstances of the offense, and the purposes of sentencing. He is then to determine which sentencing guidelines and policy statements apply to the case. Either he may decide that the guideline recommendation appropriately reflects the offense and offender characteristics and impose sentence according to the guideline recommendation or he may conclude that the guidelines fail to reflect adequately a pertinent aggravating or mitigating circumstance and impose sentence outside the guidelines. (Emphasis added.)
S.Rep. No. 98-225, 98th Cong.2d Sess., reprinted in 1984 U.S.Code Cong. & Admin. News 3182, 3235.
The section-by-section analysis of the 1987 Amendments to the Sentencing Reform Act of 1984 by the House of Representatives reinforces the view that the correct sequence of sentencing steps must first take into account § 3553(a):
Section 3553(a) as enacted by the Sentencing Reform Act of 1984 requires that the court (1) consider several factors, including the purposes of sentencing, and (2) “impose a sentence sufficient, but not greater than necessary, to comply with” the purposes of sentencing. Thus, if the court finds that the sentence called for by the applicable sentencing guidelines is greater than necessary to comply with the purposes of sentencing, section 3553(a) would seem to require the court to impose a more lenient sentence.
Such an interpretation, it might be argued, is inconsistent with the Sentencing Reform Act’s intention to limit judicial discretion in sentencing. That argument, however, is not convincing. The Sentencing Reform Act of 1984 limited, but did not eliminate, judicial sentencing discretion. Section 3553(a) does not give the court unlimited discretion in sentencing, but rather authorizes the court to depart from the guidelines only if the court finds that the sentence called for by the guidelines is greater than necessary to serve the purposes of sentencing.
133 Cong.Rec. 31,947 (1987). The Sentencing Commission has declined to follow this language. The view of the Sentencing Commission, as reflected in the remarks of senators on the Senate floor, contradicts the view of the House of Representatives on this matter. 133 Cong.Rec. 33,106-10 (1987).
The nonqualitative guideline application process advocated by the Sentencing Commission, which omits the initial steps outlined by Congress designed to insure individualized sentences “not greater than necessary,” 4 insures maximum deference by judges to the Commission’s complex code of interlocking rules that seek to mete out exact punishments for different crimes. Such a mechanical application of a complex code has the effect of delegating more sentencing responsibility to a sentencing bureaucracy — to probation officers who in turn are now trained by the Commission to apply the steps of the Applicable Instructions. It reduces the responsibility of the judge for the result, and it does not emphasize the court’s first duty under § 3553(a): to impose a “just punishment” which is “not greater than necessary to comply” with the sentencing objectives established by Congress.5
Unless courts interpret the statutory guideline application process in the more [1047]*1047flexible manner suggested in § 3553(a) and in the legislative history, Justice Scalia's forecast in dissent in Mistretta v. United States, 488 U.S. 361, 109 S.Ct. 647, 675, 102 L.Ed.2d 714 (1989), will have come true. Although they are “given the modest name ‘guidelines’ they [will] have the force and effect of laws,” id. 109 S.Ct. at 676, and the responsibility vested in judges by Congress to insure a “just punishment” will have been removed from the judiciary and delegated to a body “completely divorced from any responsibility for execution of the law or adjudication of private rights under the law.” Id. at 679.
The legal effect of the more flexible approach to the guidelines outlined here is to transform mandatory rules into the more “modest name ‘guidelines’ ” in those cases in which the Commission’s proposed guideline sentence is “greater than necessary” or in which the parties present a legitimate “aggravating or mitigating circumstance of a kind, or to a degree, not adequately taken into consideration.” When such a circumstance is presented, the guidelines become inapplicable as mandatory rules to be followed by the District Court without regard to its own judgment. Instead, the guidelines become more general principles of sentencing to be used in light of the principles of sentencing outlined in § 3553(a).
II. The Two Aggravating Circumstances
If we apply the statute in this manner, the question then is whether the guidelines specify an applicable offense guideline section or range that takes into account either of the two aggravating circumstances which the government asserts should raise the offense level to 26, namely: (1) the fact that the 85 grams of cocaine was surrounded by 985 grams of powdered plaster, or (2) the fact that the defendant negotiated to purchase, although never possessed, 500 grams. The government asserts, and the District Court and its probation officers agreed, that both of these aggravating circumstances are covered by Guideline 2D1.-1(c)(9), which specifies an offense level of 26 for possession of 500 to 2,500 grams of cocaine. The government argues that these aggravating circumstances mean that the case is not covered by offense level 16 of the Guideline for less than 100 grams, Guideline § 2Dl.l(c)(14).
A. The Plaster of Paris
The government first submits that the defendant should be sentenced for the weight of the plaster of paris. It is not clear what the Guidelines intend in this case or whether the Commission considered this circumstance. With respect to possession of the 985 grams of plaster as an aggravating circumstance, the Guidelines say only that “the weight of a controlled substance set forth in the table refers to the entire weight of any mixture or substance containing a detectable amount of the controlled substance.”6 There is no evidence that the Commission considered a case in which the cocaine is separately wrapped in a plastic bag inside a mixture of plaster and not adulterated or alloyed with the plaster. If the grains of cocaine were mixed with the grains of plaster, the government would be on firmer ground in [1048]*1048arguing that the Commission considered this circumstance. The District Court and the probation officer erred in concluding that the sentencing sequence under the statute and the sentencing guidelines mechanically requires an offense level of 26 for this reason.
B. The Defendant’s Intent to Buy 500 Grams
The guidelines are more convoluted on the second aggravating circumstance. We must keep in mind that the defendant was charged with and pled guilty only to possession, and not conspiracy or attempt.
The Guidelines treat the inchoate crimes of “attempt” and “conspiracy” in one section, § 2D1.4, and the separate crime of possession in a separate section, § 2D 1.1. The question is whether the Commission has stated with clarity how it proposes to deal with a defendant who is charged with and convicted only of possession of a small quantity of drugs but who also may have committed other conspiracy or attempt crimes. For example, if in a drug transaction a defendant attempts to buy 100 kilos of cocaine but in fact possesses, is indicted for and pleads guilty to possession of only 1 ounce, has the Commission made it clear either in the Guidelines or the Commentary that the defendant must also be sentenced under § 2D1.4 for “attempt” or “conspiracy” to purchase the 100 kilos in addition to the one small possession offense for which he is convicted? The Guidelines and Commentary are not clear on the question of the treatment of this aggravating circumstance. It is not clear from the language of the Guidelines and Commentary whether the Commission intends in such a case that the defendant be sentenced or intends that the defendant not be sentenced for the other unindicted, unconvicted offense. We conclude that the Commission’s position is ambiguous, and the aggravating circumstance has not been fully taken into account.
It is not clear that the Commission considered a defendant’s intent to buy more cocaine as an aggravating circumstance for which he can be sentenced in a simple possession case. Obviously the defendant did not in fact possess what he did not ever get, and to sentence him for that unconvict-ed crime is a legal fiction. The only way the Commission could be said to have contemplated sentencing the defendant for the additional unpossessed and uncharged amount as an aggravating circumstance would be to find that the defendant's intent to buy more is “relevant conduct” under § lB1.3(a)(2), which cross-references § 3D1.2(d).7 We will analyze the problem in terms of the Commission’s commentary on relevant conduct.
The government’s theory is that the defendant could have been, but was not, charged or convicted of an "attempt” to possess, or “conspiring” with another to possess 500 grams. Therefore, the additional 415 grams over and above the amount actually possessed must be used as an aggravating circumstance and the defendant must be sentenced for these circumstances as a part of the possession offense.
[1049]*1049It is not clear to us that the Commission intended in each case — and the Commission does not anywhere clearly say that it intends — to raise the punishment by including as a mandatory aggravating circumstance uncharged conduct that amounts to a conceptually different offense from the offense of conviction. Attempts or conspiracies are inchoate crimes not of the same character as the substantive offense of possession, and they are not covered by the same guideline section.
As a general theory, sentencing under the Guidelines is limited to the “offense of conviction.” § lB1.2(a). But § 1B1.3 on “relevant conduct” permits a limited, though uncertain, deviation from charge offense sentencing. “Commentary” Note 2 and the “Background” comment following § 1B1.3 attempt to explain the Commission’s theory, but the reasoning is ambiguous.8
The “Commentary” and “Background” do not indicate that conceptually distinct crimes should be conflated. They only indicate that the same crimes may sometimes be conflated, but even here some conceptually identical crimes (e.g. bank robbery) may not be conflated. No stated principle distinguishes those conceptually identical crimes which may be conflated from those that may not. The relevant commentary says that in drug cases,
where the defendant engaged in three drug sales of 10, 15, and 20 grams of cocaine, as part of the same course of conduct or common scheme or plan, subsection (a)(2) provides that the total quantity of cocaine involved (45 grams) is to be used to determine the offense level even if the defendant is convicted of a single count charging only one of the sales,
but it does not say that unconvicted conspiracy or distribution offenses should be conflated with a possession offense. The Commentary goes on to say that “in an embezzlement case, for example, embezzled funds that may not be specified in any count of conviction are nonetheless included in determining the offense level if they were part of the same course of conduct or part of the same scheme or plan as the count of conviction.” But:
On the other hand, in a robbery case in which the defendant robbed two banks, the amount of money taken in one robbery would not be taken into account in determining the guideline range for the other robbery, even if both robberies were part of a single course of conduct or the same scheme or plan. (This is true whether the defendant is convicted of one or both robberies.)
§ 1B1.3, pp. 1.17, 1.19. The Guidelines and Commentary do not say what sentencing principle leads the Commission to treat bank robbery more leniently than drug sales and embezzlement for purposes of “relevant conduct.”
It is true, as our dissenting colleague maintains, that the relevant conduct provisions in Application Note 12 to § 2D1.1 say that the “quantities of drugs not specified in the count of conviction may be considered in determining the base offense level,” but it does not say that they “may” be considered if the additional amounts involve a conceptually distinct drug offense, let alone that they “must” be considered. It is also true, as the dissent maintains, that § 1B1.3 says that “all acts and omissions that were part of the same course of conduct or common scheme or plan as the offense of conviction” may be considered, but again this language is ambiguous and does not necessarily require conflating conceptually distinct unconvicted offenses. In light of the commentary quoted above, the guidelines do not even necessarily require conflating offenses of the same character.
We believe that ambiguity characterizes many aspects of the relevant conduct provi[1050]*1050sions. The most that can be said for the Guidelines in this respect is that the Commission permits and probably intended in most instances that additional uncharged conduct should be used as an aggravating circumstance if the nature of the additional offense is the same as the offense of conviction. Additional amounts of drugs possessed can be used if possession is the offense, but there is no clearly expressed intent to conflate for sentencing purposes the separate uneonvicted offenses of possession, attempt, conspiracy, distribution, criminal enterprise, RICO or a host of other drug crimes. The meaning of the Commentary on this matter is unclear, but it certainly suggests that the Commission did not focus on the type of aggravating circumstance presented in this case in which the nature of the attempt offense is not the same as the offense of conviction.
The dissent’s argument that Application Note 12 to § 2D1.1 mandates a sentence for unconvicted attempts and conspiracies in a possession case is also unpersuasive. The fact that Note 12 to § 2D 1.1 says that “[i]f the offense involved negotiation to traffic in a controlled substance, see Application Note 1 of the Commentary to § 2D1.4” [“Attempts and Conspiracies”] does not mean that a defendant convicted of only possession should be sentenced as though convicted of a conspiracy to distribute or an attempt to purchase. It merely cross-references the section involving inchoate or incomplete crimes in which “negotiation to traffic” may be elements of the offense. Presumably this means that a defendant convicted also of attempt or conspiracy should be sentenced under the section for these crimes and not the section for possession. We think that the most that can be said for the dissent’s position is that the Commentary is ambiguous in this respect.9
We believe that the dissent misinterprets the cases on this point. In each of the cases relied upon by the dissent, the defendant had at least been charged with the offense giving rise to the increased sentence, and in most of the cases the sentence was increased for an additional offense of the same character as the offense of convictions. For example, in United States v. Perez, 871 F.2d 45 (6th Cir.), cert. denied, 492 U.S. 910, 109 S.Ct. 3227, 106 L.Ed.2d 576 (1989), the jury convicted the defendant of conspiracy as well as possession, and the District Court correctly included in the offense level for conspiracy 10 grams of cocaine that were the subject of an incomplete transaction. In United States v. Smith, 887 F.2d 104 (6th Cir.1989), the defendant was convicted of possessing 4 ounces of cocaine and sentenced for additional amounts which he also possessed. No sentence was imposed for a different offense not covered by the same guideline section. Similarly, in both United States v. Ykema, 887 F.2d 697 (6th Cir.1989), and in United States v. Sailes, 872 F.2d 735 (6th Cir.1989), the defendant was convicted of possession and his sentence was increased for additional acts of possession. Moreover, the authority of the Fifth Circuit case cited by the dissent, United States v. Garcia, 889 F.2d 1454 (5th Cir.1989), is now questionable in light of in United States v. Martin, 893 F.2d 73, 75 (5th Cir.1990), which expresses its “concern about applying the guidelines for an offense for which the defendant had not been convicted” and states (“we now hold”) that such a sentence is improper on a guilty plea unless the defendant enters a formal stipulation that establishes the different offense.
One additional point should be made. It is not clear under the statutory enabling act that the Commission has the authority to impose an additional or “incremental” penalty for uncharged criminal conduct of a different character than the offense of conviction. The enabling act allows the Commission to consider in drafting Guidelines “the appropriateness of imposing an [1051]*1051incremental penalty for each offense in a case in which a defendant is convicted of ... multiple offenses committed in the same course of conduct,” 28 U.S.C. § 994(l) (emphasis added), but the enabling act does not expressly authorize guidelines which impose an “incremental” penalty for conduct outside the offense of conviction. By using the word “convicted,” Congress may well have intended to prevent the Commission from ordering judges to sentence for unconvicted crimes for which the defendant has not received notice in the indictment and an opportunity to defend in the traditional way. It may well be that this is one reason the Commission left the problem open and did not focus clearly on the “aggravating circumstances” of other unconvicted crimes.10
The reason given by the Commission for rejecting its initial system of real offense sentencing and returning to a system of charge offense sentencing is that “the Commission found no practical way to combine ... the large number of diverse harms arising in different circumstances,” nor a way to satisfy “the need for a fair adjudicatory procedure” because of the “potential existence of hosts of adjudicated ‘real harm’ facts in many typical cases.” Guidelines p. 1.5. Any effort to take into account the “hosts” of “real harm facts” that may constitute other uncharged, unconvict-ed offenses such as conspiracy and attempt would counsel a court, like the Commission itself, to retreat from mandatory sentencing rules concerning such facts. Such facts should constitute “aggravating circumstances” to be weighed in the individual case in context and not made a part of a mandatory sentencing grid. The Sentencing Commission itself has convincingly stated the reasons for not treating such facts as mandatory relevant conduct which leave the District Court no choice but to increase the sentence. It would also be inconsistent with the first principle of sentencing enunciated by Congress to impose a “just punishment no greater than necessary.”
III. Conclusion
Thus we conclude that district courts must follow the sentencing process established by Congress in § 3553(a) and (b), as outlined above. This process provides for a mandatory guidelines sentence at a particular level if, but only if, in specifying the offense level to be applied the Commission took into account all of the aggravating and mitigating circumstances in the case. If there is such a circumstance not taken into account, then there is not one right answer under the Guidelines. In such a case the District Court “shall impose an appropriate sentence having due regard” for the Guidelines. For the reasons stated, we do not believe that the Commission has “taken into account” the circumstances in this case. The District Court should resentence the defendant under the more flexible procedure and the qualitative standards set out in the last two sentences of 18 U.S.C. § 3553(b).
Accordingly, the judgment of the District Court is reversed and the case remanded for resentencing.