According to the view-point that occupies the leading position in the history of comparative research of Nietzsche`s philosophy and Buddhism so far, there are strong similarities between the two and Nietzsche`s Overman is identical with Buddha. Contrary to this view-point, this article tries to demonstrate that between Nietzsche`s philosophy and Buddhism the differences are more fundamental than the similarities, even though it is undeniable that there are certain similarities between the two. And unlike the existing researches that tried to reveal the differences between Nietzsche`s philosophy and Buddhism by taking Nietzsche`s thoughts of the eternal return of the same and the concept of the will to power as major clues for the comparison, this article will show the differences between the two and the limits of Nietzsche`s philosophy more concretely and more clearly by comparing Nietzsche`s and buddhist views on the virtues that the ideal human-beings should realize. Nietzsche finds such virtues in pride, pathos of distance, flush vigor, strong and tough spirit, while Buddhism finds such virtues in love and kindness, pity and caring, sharing the joys of all living beings, calmness. In addition, Nietzsche finds the rul- ing principle of the world in the war between all things like Heraclitus, while Buddhism thinks that all things in the world help each other. On the basis of these comparisons, we can say that Nietzsche`s philosophy was not able to overcome the spirit that sees itself as being confronted with the other people and the world.