I think calories matter to a certain degree depending on circumstance, age, amount of weight that needs to be lost, medical condition, etc. For example, my son who is 24 eats at least 6 slices of low-carb bread a day, doesn't watch how much he eats and cheats often, but is losing weight rapidly because his job is very physically demanding. I, however, lead a more sedentary lifestyle, am quite a bit older, have health issues, so I have to watch my calories but not to the point of obsession. Of course, I am losing very, very slowly. What makes me laugh are those people that have 10 pounds to lose and are so obsessed about rapid weight loss and why they can't lose, ad nauseum. It could be because they have set their goal weight a little too low and their body is telling them that it has it's own ideal weight. Ray Audette mentions this in his book that the body itself will adjust to it's own ideal weight if you follow the plan.