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Numerals participate in the expression of a wide range of operations, including mass, volume, degree, ordering, counting, and arithmetic calculations. This raises the questions of what they denote semantically and how they are derived morpho-syntactically. Although a number of theories have been advanced regarding their semantics, studies on the syntactic side are rather scarce. Further, the syntactic accounts of numerals date back to GB period, calling for a reinterpretation of their conclusions under Minimalist considerations. This study attempts to develop a syntactic account of numerals under Minimalist desiderata. It is proposed that numerals are number-denoting type n objects, derived from two primitives: saturated DIGITs of type n, and unsaturated BASEs of type , instrumental in the derivation of simplex and complex numerals, respectively. This view is demonstrated to account for a wide range of distributional and interpretive possibilities of numerals as well as provide principled reasons for why some plausible forms are consistently unattested across languages.