Speaking about the influence Husserl had on his early thinking Heidegger later on always referred to Husserl’s ‘Logische Untersuchungen’ (1900/01), emphasizing the attitude of critical distance he had towards the “Ideen zu einer reinen Phänomenologie und phänomenologischen Philosophie” (1913) and Husserl’s transcendental phenomenology pointed out there. Nevertheless, as shown in this paper, it is evident that in ‘Being an Time’ Heidegger took over some essential issues from Husserl’s later work (as e.g. the transcendental attitude, the claim of phenomenology to be a “productive logic” and the conception of “regional ontologies”). But it is also clear that he was also essentially changing their character.