T.S Eliot`s Impersonal theory of poetry expounded in his first seminal literary essay "Tradition and the Individual Talent" focuses on "the relation of the poem to other poems by other authors" and the relation of the poem to its author, developing "the conception of poetry as a living whole of all the poetry that has everbeen written". Its main ideas may be summed up: 1) "No poet, no artist of any art, has his complete meaning alone. His significance...is the appreciation of his relation to the dead poets and artists." and 2) "Poetry is not a turning loose of emotion, but an escape from emotion; ...not the expression of personality, but an escape fro, personality". The first of the two, it is assumed in this essay, is closely related with Bradleyan idealist theories of degrees of truth and reality and the theory of interdependence of facts; while the second with Eliot`s epistemological concepts of soul, personality, finite center, and self. This essay postulates these views reflect and retain traces of Eliot`s philosophical disciplines. In the concluding chapter of his doctoral dissertation, Eliot prudently proposes that "certain inferences as to the nature of reality...forbid us to accept either an idealist or a realistic philosophy at its full value, "even though he believes that all the conclusions he has reached through his intellectual discipline are in substantial agreement with the idealist philosophy of Bradley`s Appearance and Reality. He suggests that we mat retain the most important doctrines of idealism such as Degrees of Truth and Reality, but he also admonishes us that we had better not rely on Bradley`s rash conception of "consciousness" or "the work of the mind" as a principle of explanation. And indeed, he deconstructs Bradley`s absolutist idealism as "an act of faith" in an essay on Leibniz. Eliot`s attitude toward Bradley and idealism may be said to be double-faced and self-conflicing.