A Subject that seems destined to cause comment periodically is the similarity between the American poet Whitman and the German philosopher Hegel. Oddly enough, however, the dissimilarity between the two men has received comparatively little mention and still less emphasis. Yet this dissimilarity is not to be taken for granted, like the other side of the moon. Scholars who do so take it fail to do justice either to Hegel, the triad-maker, or to Whitman, his admirer. The purpose here is to point out some of the most conspicuous differences between the two men, which, it is believed, reveal that many of the likenesses cited from time to time are misleading, if not fallacious, or are too general to be of significance.