The subject-object relationship has always been a significant problem in philosophical debates. However it was in modern philosophy that it became central for philosophers; since epistemology turned for them to be the most crucial part of philosophy. Launched in seventeenth century, this process found later its formulation in Kant’s Copernican Revolution. Kant''s approach to the problem of subject and object relation led him to presuppose a transcendental characteristic for human subjectivity. He seems however to consider it as a formal epistemic characteristic for human subjectivity. In this book, Mahmoud Khatami discusses Kantian conception of the transcendental and follows it up in post-Kantian traditions in order to deformalize it. Going beyond these traditions, Khatami implants the transcendental in the empirical and reflects on it as a latent characteristic of human subjectivity.