It has been said with, it would seem, a large amount of truth, that the philosophy of Hegel has been most fruitfully studied on English soil. There is reason to believe that it will be somewhat the same in the case of Professor Eucken's philosophy. His debts to Kant and Hegel are obvious, but it is interesting to notice that the points in which he more especially diverges from Hegelianism are largely the same as have been emphasised in England. The importance he attaches to personality and ethical activity, his insistence upon human endeavour as a determining factor in reality, and his emphasis on the dialectic as being not one of categories but of concrete realities, are in accord with much of the best of recent English philosophical thought. In the present work there is much of value for those who--while dissenting from such perversions as Pragmatism--hold what is commonly termed a "Personal Idealism." The position of our author is not the same as that of English Personal Idealism, nevertheless his work aids it in many ways, and especially in its insistence upon the distinction between personality and subjective individuality. A comparison of some of the views of the three philosophical writers who have been most discussed in our time--the late Professor James, M. Bergson, and our author--would be of interest. To enter upon a systematic and exhaustive comparison here is far from my intention, but a few points may be suggested. The modes of exposition, which in a greater or less degree indicate the respective methods, manifest striking contrasts: in many respects the positions of M. Bergson and Professor Eucken appear totally dissimilar. The acquaintance with natural science, and the constant reference to its data, that we find in the works of M. Bergson, are not found in those of our author. Their place is taken, however, by what some will regard as more interesting, and even more important, an acquaintance with the present condition of human life, and also a constant reference to history. Common to these writers is a reaction against formalism and intellectualism, and in one form or another there is in their writings a strong element of empiricism. Freedom in some sense is insisted upon by all; though so far as we may judge from their published expositions there seem to be considerable differences of view in this matter. Together with this assertion of the reality of Freedom, both M. Bergson and our author definitely acknowledge the reality of Necessity and recognise the importance of struggle in development. Neither writer claims that we can gain more than the knowledge of a direction in which the solution of the problem may be sought. Our author himself might quite well have said, though with application in the main to different classes of facts, what M. Bergson has said: "It seems to me that in a great number of different fields there is a great number of collections