"Soul" is one of the most significant realities in the poets of Romantic propensity. It is an entity committed to eternity set up in opposition to ``self" which represents changes. It has a special meaning for Yeats who is supposed to believe in the "reincarnation"; for without a changeless soul, the rebirths in other bodies become meaningless. It is generally asserted that the raison d``?tre of soul is minimized or denied in the late Yeats. "A Dialogue of Self and Soul," especially, has been interpreted as a drama in which soul``s power is denied and self``s view of life is accepted. The analysis of the poem, however, reveals a drama in which self and soul join together (to become "we") to preside at a ceremony of giving and receiving blessings to and from the phenomenal beings. When we examine Yeats`` late poems like "A Dialogue of Self and Soul,""Vacillation" and "Under Ben Bulben," we find that the role played by soul becomes more vital than that played in his early poems. The emphasis on self goes hand in hand with the emphasis on soul.