In the handed down belief of Thoreau erudition so far, the influence of Cousin on Thoreau has been limited and ignored. When they search for the embedded part of Thoreau’s Transcendentalism, most scholars have tried to relate it exclusively with Emerson’s Nature. In fact, the extension of the influence of Victor Cousin upon establishing Thoreau’s own transcendentalism is, in my view, much greater than that of Emerson. For this reason, Cousin should be one of the principal intermediates for Thoreau’s early familarity with Transcendental idealism. During his college days, Thoreau, by reading Cousin’s Introduction to the History of Philosophy, became exposed to an important passage of the Bhagavad-Gita, to Confucianism, both of which played as a significant role in organizing the system of his transcendental philosophy. Cousin’s book should therefore be pondered as one of the major authorities for anticipated erudition on Thoreau’s Transcendentalism and Orientalism. In order to offer more solid configuration to this deduction, firstly, this study will pursue Victor Cousin’s and Emerson’s roles played in bringing about the Transcendental life of Thoreau’s college days. Then, the study will focus on examining to what extent that Cousin’s Eclecticism and Emerson’s Transcendentalism have exerted influences on forming Thoreau’s own Transcendentalism. (Dankook University)