Raymond Abadie appeals the district court’s decision affirming the Commissioner’s denial of social security disability benefits. Reviewing the record under the same standard as the district court, we vacate and remand to the Administrative Law Judge (“ALJ”).

The ALJ’s decision does not reflect any consideration of the December 11, 2003 opinion letter of Dr. Razza, a treating spe *298 cialist. The ALJ was not required to accept Dr. Razza’s opinions, but was required to consider them, and if he chose to reject them, to explain what conflicting evidence informed his choice and conduct the analysis required by Newton v. Apfel, 209 F.3d 448, 453 (5th Cir. 2000) and 20 C.F.R. § 404.1527(d)(2). Beasley v. Barnhart, 191 Fed.Appx. 331, 335-36 (5th Cir. 2006). The ALJ failed to do so.

VACATED and REMANDED.