Abstract: My intention in this paper is to illustrate the relationship between Transcendental Philosophy and the formation of the sense of Philosophy in Fichte’s thought. As “system of freedom” the Transcendental Philosophy of Fichte is not only a system of knowledge, but also, and at the same time, the never definitive result of an activity of thinking, which is never satisfied with the gained results and deals with new issues. It was Fichte’s fundamental conviction that the construction of the theory of science as “art” of reflection (Besinnung) presupposes the formation (Bildung) of a particular “organ” of reflection or of “seeing”. This inner sense is called “sense of philosophy”. In my paper, the issue of the formation of the philosophical sense is taken into consideration, such as Fichte has developed it in the Introduction to the theory of science of autumn 1813 at the University of Berlin.