This book analyses the systematic differences between Kant's system and that of Hegel. The relation between the two systems can be described as one of a dialectical character. Hegel continues to explicate some of the basic concepts of Kant's system and mainly the concept of reason, but he does this by way of 'Aufhebung'. The concepts are present but, because of the trend from duality to integration, they undergo basic changes in their meaning and direction. The relation between reason and ethics is, from this angle, the axis of this book.