Аннотация:W. Windelband’s theory of value turned out to be of special importance to the Russian philosophical thought, especially his Preludes belong to the most influential philosophical writings in the beginning of the 20th century in Russia. The article analyses the ambivalent relationship towards Windelband’s philosophy in Russia. On the one hand, Windelband’s irrational extension of Kant’s philosophy is adopted, on the other hand, there are attempts to overcome Windelband’s transcendentalism ontologically and aesthetically with recourse to the system of all-unity and Vl. Solovyov’s sophiology, as well as the idea of recreating reality in creativity through free theurgy. In German philosophy, the controversy between Neo-Kantianism and the philosophy of being with regard to the interpretation of I. Kant occured only in 1929 in the famous Davos disputation between E. Cassirer and M. Heidegger.