Fichte developed the foundations of transcendental reason according to Kant’s transcendental Idealism. In articles of 1797, the First and the Second Introduction to the ‘Wissenschaftslehre’, Fichte refuted the dogmatic and empiricist perspectives, which were developed as continuers of Kantian criticism. Schelling also drafted the refutation of dogmatism and criticism in the text of 1795, ‘Philosophischen Briefen über Dogmatismus und Kritizismus’. From a different refutation strategy, each philosopher settled his own conceptual system. The following we show the outlines of these strategies, pointing what distinguishes each of the approaches.