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Abstract:: The Kantian philosophy attempts to rise above the traditional controversy between idealism and realism by distinguishing phenomenon from “thing-in-itself”, and identifies its unique philosophical position with “transcendental idealism”. However, Kant himself refuted the traditional realism and idealism, and called them “dogmatism”. After making a transcendental turn, Husserl explicitly identified his transcendental phenomenology with Kant’s “transcendental idealism”, but at the same time he also dismissed the Kantian philosophy as “dogmatism”. From Husserl’s perspective, phenomenological idealism has nothing to do with the key issues between traditional idealism and realism, and it is simply not affected by their mutual controversy. In this regard, the fundamental differences between Husserl’s phenomenology and the Kantian philosophy on the issues concerning world, transcendental ego and a priori existence highlight the marvelous philosophical position of phenomenological idealism.